reglab/housing_qa huggingface dataset:
30 DE Code § 1110. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter II. Resident Individuals|§ 1110. Personal exemptions and credits.

§ 1110. Personal exemptions and credits. (a) For tax years ending before January 1, 1996, a resident shall be allowed an exemption of $1,250 for each exemption to which that resident is entitled for the taxable year for federal income tax purposes. Resident persons age 60 or over shall be allowed one additional personal exemption. (b) For tax years beginning after December 31, 1995, resident individuals shall be allowed a personal credit against the individual's tax otherwise due under this chapter in the amount of:  (1) $110 for each personal exemption to which such individual is entitled for the taxable year for federal income tax purposes; plus (2) An additional $110 in the case of each resident person age 60 or over. (c) In no event shall the credit allowed under subsection (b) of this section exceed the tax otherwise due under this chapter. 30 Del. C. 1953, §  1110;  57 Del. Laws, c. 737, §  1;  64 Del. Laws, c. 330, §  1;  65 Del. Laws, c. 147, §  1;  66 Del. Laws, c. 95, §  3;  66 Del. Laws, c. 362, §  1;  70 Del. Laws, c. 116, §  1;  70 Del. Laws, c. 186, §  1;  72 Del. Laws, 1st Sp. Sess., c. 247,, §  2;
30 DE Code § 1111. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter II. Resident Individuals|§ 1111. Credit for income tax paid to another state.

§ 1111. Credit for income tax paid to another state. (a) Allowance of credit. — A resident individual shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed for the taxable year by another state of the United States, or the District of Columbia, on income derived from sources therein which is also subject to tax under this chapter. (b) Limitation on credit. — The credit allowable under this section, with respect to the income tax imposed upon the taxpayer for the taxable year by each other taxing jurisdiction, shall not exceed the amount computed by multiplying the tax otherwise due under this chapter by a fraction, the numerator of which is the amount of the taxpayer's taxable income derived from sources in the other taxing jurisdiction (applying the rules of § 1122 of this title) and the denominator of which is the entire taxable income. 30 Del. C. 1953, §  1111;  57 Del. Laws, c. 737, §  1;  59 Del. Laws, c. 64, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 1112. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter II. Resident Individuals|§ 1112. Historic rehabilitation.

§ 1112. Historic rehabilitation. A resident individual shall be allowed a credit against such individual's tax otherwise due under this chapter in accordance with the provisions of the Historic Preservation Tax Credit Act (Chapter 18 of this title), which credits shall be against any taxes imposed under this chapter; provided however, that all claimed credits are accompanied by a Certificate of Completion issued by the Delaware State Historic Preservation Office certifying that such credits have been earned in compliance with that act. 73 Del. Laws, c. 6, §  6;
30 DE Code § 1113. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter II. Resident Individuals|§ 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.

§ 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries. A resident individual who is an active member, as defined by the rules and bylaws of the company, during the tax year of a Delaware volunteer fire, ambulance, or rescue service company or its auxiliary shall be allowed a nonrefundable credit against the tax imposed by this chapter in the amount of $500. The Secretary may prescribe such rules and regulations as the Secretary deems necessary to carry out the purpose of this statute. 62 Del. Laws, c. 353, §  1;  64 Del. Laws, c. 406, §  1;  65 Del. Laws, c. 397, §§  1, 2;  65 Del. Laws, c. 518, §§  1, 2;  69 Del. Laws, c. 388, §  1;  70 Del. Laws, c. 186, §  1;  72 Del. Laws, 1st Sp. Sess., c. 244,, §  1;  74 Del. Laws, c. 338, §  1;  75 Del. Laws, c. 79, §  1;  82 Del. Laws, c. 289, § 1;
30 DE Code § 1114. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter II. Resident Individuals|§ 1114. Child care and dependent care expense credit.

§ 1114. Child care and dependent care expense credit. (a) A resident individual shall be entitled to a credit against that individual's tax otherwise due under this chapter in the amount of 50 percent of the child and dependent care expense credit allowable for federal income tax purposes for the same tax year. In no event shall the allowable credit under this subsection exceed the tax otherwise due under this chapter. (b) In the case of spouses who file a joint federal return but who elect to determine their Delaware taxes separately, the credit allowed pursuant to this subsection may only be applied against the tax imposed on the spouse with the lower taxable income, computed without regard to such credit, and shall not exceed such tax. 65 Del. Laws, c. 202, §  1;  66 Del. Laws, c. 411, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 1116. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter II. Resident Individuals|§ 1116. Delaware investment credit [For application of this section, see 81 Del. Laws, c. 244, §§  4, 5].

§ 1116. Delaware investment credit [For application of this section, see 81 Del. Laws, c. 244, §§  4, 5]. A resident and nonresident individual shall be allowed a credit against that individual's tax otherwise due under this chapter in an amount equal to 15% of the individual's investment that is qualified under subchapter X of Chapter 87A of Title 29 (“Delaware Investment Tax Credit Program”) [repealed] and certified as such by the Director of the Division of Small Business to the Director of Revenue. Notwithstanding § 329 of this title to the contrary, determinations by the Delaware Economic Development Authority as to the qualification of any investment under the Delaware Investment Tax Credit Program [repealed] shall not be appealable to the Tax Appeal Board. In no event shall the credit allowable under this section exceed the tax otherwise due under this chapter. Unused credits under this section may be carried forward 4 years from the tax year in which they are certified under the Delaware Investment Tax Credit Program [repealed]. 68 Del. Laws, c. 203, §  1;  69 Del. Laws, c. 458, §  1;  81 Del. Laws, c. 49, § 19;  81 Del. Laws, c. 244, §§   2, 5, 5;  81 Del. Laws, c. 374, § 49;
30 DE Code § 1117. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter II. Resident Individuals|§ 1117. Earned income tax credit [Effective until fulfillment of 83 Del. Laws, c. 118, § 2].

§ 1117. Earned income tax credit [Effective until fulfillment of 83 Del. Laws, c. 118, § 2]. (a) An individual who is a resident of this State shall be entitled to a nonrefundable credit against the individual's tax otherwise due under this chapter in the amount of 20% of the corresponding federal earned income credit allowed pursuant to § 32 or successor provision of the Internal Revenue Code [26 U.S.C. § 32]. (b) In the case of spouses who file a joint federal return but who elect to determine their Delaware taxes separately, the credit allowed under subsection (a) of this section may only be used by the spouse with the greater tax otherwise due, computed without regard to this credit. (c) In no event shall the credit allowed under subsection (a) of this section exceed the tax otherwise due under this chapter. 75 Del. Laws, c. 221, §  1;
30 DE Code § 1117. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter II. Resident Individuals|§ 1117. Earned income tax credit [Effective upon fulfillment of 83 Del. Laws, c. 118, § 2].

§ 1117. Earned income tax credit [Effective upon fulfillment of 83 Del. Laws, c. 118, § 2]. (a) (1) For any tax year beginning before January 1, [of the year in which the contingency under 83 Del. Laws, c. 118, § 2, is fulfilled] an individual who is a resident of this State may receive a nonrefundable credit against the individual's tax otherwise due under this chapter in the amount of 20% of the corresponding federal earned income credit allowed under § 32 or successor provision of the Internal Revenue Code (26 U.S.C. § 32). (2) For any tax year beginning on or after January 1, [of the year in which the contingency under 83 Del. Laws, c. 118, § 2, is fulfilled], an individual who is a resident of this State may receive a credit against the individual's tax under this chapter in an amount based on a percentage of the corresponding federal earned income credit allowed under § 32 or successor provision of the Internal Revenue Code (26 U.S.C. § 32). The individual may claim either of the following amounts:  a. 20% of the corresponding federal earned income tax credit, not to exceed the tax otherwise due under this chapter. b. 4.5% of the corresponding federal earned income tax credit, of which the amount that exceeds the tax otherwise due under this chapter is refundable. (b) In the case of spouses who file a joint federal return but who elect to determine their Delaware taxes separately, the credit allowed under subsection (a) of this section may only be used by the spouse with the greater tax otherwise due, computed without regard to this credit.  (c) The credit allowed under paragraph (a)(1) of this section may not exceed the tax otherwise due under this chapter. 75 Del. Laws, c. 221, §  1;  83 Del. Laws, c. 118, § 1;
30 DE Code § 1121. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter III. Nonresident Individuals|§ 1121. Imposition of tax upon nonresidents.

§ 1121. Imposition of tax upon nonresidents. A tax is hereby imposed for each taxable year on the taxable income of every nonresident individual of this State equal to the tax determined under § 1102 of this title as if such individual were a resident, reduced by the credit allowed under § 1110(b) of this title, and the difference, multiplied by a fraction, the numerator of which is such individual's modified Delaware source income and the denominator of which is such individual's Delaware adjusted gross income. 30 Del. C. 1953, §  1121;  57 Del. Laws, c. 737, §  1;  68 Del. Laws, c. 82, §  2;  70 Del. Laws, c. 297, §  1;
30 DE Code § 1122. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter III. Nonresident Individuals|§ 1122. Modified Delaware source income.

§ 1122. Modified Delaware source income. The modified Delaware source income of a nonresident individual means that part of such individual's federal adjusted gross income and modifications provided for under § 1106 of this title derived from sources within this State determined under § 1124 of this title. 30 Del. C. 1953, §  1122;  57 Del. Laws, c. 737, §  1;  68 Del. Laws, c. 82, §  3;
30 DE Code § 1123. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter III. Nonresident Individuals|§ 1123. Delaware adjusted gross income.

§ 1123. Delaware adjusted gross income. The Delaware adjusted gross income of an individual means such individual's federal adjusted gross income with the modifications provided for under § 1106 of this title. 30 Del. C. 1953, §  1123;  57 Del. Laws, c. 737, §  1;  66 Del. Laws, c. 86, §  5;  66 Del. Laws, c. 93, §  2;  68 Del. Laws, c. 82, §  4;
30 DE Code § 1125. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter III. Nonresident Individuals|§ 1125. Individual who is Delaware resident for part of year; computation of tax.

§ 1125. Individual who is Delaware resident for part of year; computation of tax. An individual who is a resident of this State for only part of a taxable year shall have the election to either:  (1) Report and compute the tax as payable by such individual under this chapter as if the individual were a resident for the entire taxable year and be allowed the applicable credit as provided in § 1111 of this title; or (2) Report and compute the tax as if the individual were a nonresident of this State for the entire year, except, however, that for purposes of such computation: (i) Such individual's modified Delaware source income (as otherwise determined under § 1122 of this title) for that period during which such individual was a resident of this State shall include all items of income, gain, loss and deduction whether or not derived from, or connected with, sources within this State; and (ii) the credit provided by § 1111 of this title shall be allowed; provided that, however, for purposes of computing such credit, the amount of income taxes paid to another state shall be deemed to be limited by an amount which bears the same ratio to the total income taxes actually paid by such individual to such other state for such taxable year as the amount of Delaware adjusted gross income derived from sources within such other state (applying the rules of § 1124 of this title) while such individual was a resident of this State bears to the total Delaware adjusted gross income derived from sources within such other state (applying the rules of § 1124 of this title) for such taxable year.68 Del. Laws, c. 82, §  6;  70 Del. Laws, c. 186, §  1;
30 DE Code § 1151. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter VII. Withholding of Tax|§ 1151. Employer to withhold tax from wages or other remuneration.

§ 1151. Employer to withhold tax from wages or other remuneration. (a) General. — Every employer maintaining an office, or transacting business, within this State and making payment of any wages or other remuneration taxable under this chapter to a resident or nonresident individual whose wages or other remuneration are subject to withholding under the Internal Revenue Code shall deduct and withhold from such wages for each payroll period a tax computed in such manner as to result, insofar as practicable, in withholding from the employee's wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due from the employee under this chapter with respect to the amount of such wages included in the taxable income during the calendar year. The method of determining the amount to be withheld shall be prescribed by rules or forms of the State Tax Department. The State Tax Department is authorized to promulgate withholding tables for this purpose. (b) Withholding exemptions. — For purposes of this section, an employee shall be entitled to the same number of withholding exemptions as the number of withholding exemptions to which the employee is entitled for federal income tax withholding purposes. An employer may rely upon the number of federal withholding exemptions claimed by the employee. (c) Withholding agreements. — The State Tax Commissioner may enter into agreements with the tax departments of other states (which require income tax to be withheld from the payment of wages or other remuneration and salaries) so as to govern the amounts to be withheld from the wages and salaries of residents of such states under this chapter. Such agreements may provide for recognition of anticipated tax credits in determining the amounts to be withheld and, under rules prescribed by the State Tax Commissioner, may relieve employers in this State from withholding income tax on wages or other remuneration and salaries paid to nonresident employees. The agreements authorized by this subsection are subject to the condition that the tax department of such other states grant similar treatment to residents of this State. 30 Del. C. 1953, §  1151;  57 Del. Laws, c. 737, §  1;  58 Del. Laws, c. 257, §§  3, 4;  61 Del. Laws, c. 136, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 1152. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter VII. Withholding of Tax|§ 1152. Information statement for employee.

§ 1152. Information statement for employee. Every employer required to deduct and withhold tax under this chapter from the wages or other remuneration of an employee shall furnish to each such employee, in respect to the wages or other remuneration paid by such employer to such employee during the calendar year, on or before January 31 of the succeeding year, or, if such employee's employment is terminated before the close of such calendar year, within 30 days from the date on which the last payment of wages or other remuneration is made, a written statement, as prescribed by the Director of the Division of Revenue, showing:  (1) The amount of wages or other remuneration paid by the employer to the employee; (2) The amount deducted and withheld as tax; (3) All information required by the Internal Revenue Service regarding the employee's eligibility for the federal earned income tax credit; and (4) Such other information as the Director of the Division of Revenue shall prescribe.30 Del. C. 1953, §  1152;  57 Del. Laws, c. 737, §  1;  58 Del. Laws, c. 257, §  5;  69 Del. Laws, c. 443, §  2;
30 DE Code § 1153. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter VII. Withholding of Tax|§ 1153. Credit for tax withheld.

§ 1153. Credit for tax withheld. Wages upon which tax is required to be withheld shall be taxable under this chapter as if no withholding were required, but any amount of tax actually deducted and withheld under this chapter in any calendar year shall be deemed to have been paid to the State Tax Department on behalf of the person from whom withheld and such person shall be credited with having paid that amount of tax for the taxable year beginning in such calendar year. 30 Del. C. 1953, §  1153;  57 Del. Laws, c. 737, §  1;
30 DE Code § 1155. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter VII. Withholding of Tax|§ 1155. Employer's liability for withheld taxes.

§ 1155. Employer's liability for withheld taxes. Every employer required to deduct and withhold tax under this chapter is made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the State Tax Department, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of the employer. Any amount of tax actually deducted and withheld under this chapter shall be held to be a special fund in trust for the State Tax Department. No employee shall have any right of action against an employer in respect to any money deducted and withheld from wages and paid over to the State Tax Commissioner in compliance, or in intended compliance, with this chapter. 30 Del. C. 1953, §  1155;  57 Del. Laws, c. 737, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 1156. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter VII. Withholding of Tax|§ 1156. Employer's failure to withhold.

§ 1156. Employer's failure to withhold. If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for any additions to tax, penalties or interest otherwise applicable in respect to such failure to deduct and withhold. 30 Del. C. 1953, §  1156;  57 Del. Laws, c. 737, §  1;
30 DE Code § 1158. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter VII. Withholding of Tax|§ 1158. Payment of tax on behalf of nonresident shareholders by S corporation.

§ 1158. Payment of tax on behalf of nonresident shareholders by S corporation. (a) Every corporation that is an S corporation for federal income tax purposes for any taxable year beginning on or after January 1, 1992, in which it has any shareholder who is a nonresident individual, shall pay, at the times and in the percentages set forth in § 1905 of this title, on behalf of each such nonresident, tax in an amount equal to the highest rate of tax set forth in § 1102(a) of this title multiplied by such nonresident's distributive share of the income of such corporation determined in accordance with § 1124 of this title. (b) Any payment of tax under subsection (a) of this section by a corporation shall be considered to have been distributed or advanced by such corporation to the nonresident individual on whose behalf such tax was paid on the date such payment was made by such corporation. Such nonresident shall be credited for purposes of §§ 1169 and 1170 of this title with having made a declaration and payment of estimated tax on the date such payment under subsection (a) of this section was made by such corporation, but such deemed payment of estimated tax shall be taken into account for the taxable year of such nonresident in which such nonresident is required to include in taxable income the distributive share of the income of such corporation for which such payment under subsection (a) of this section was made. (c) If an S corporation fails to pay any tax required to be paid by such corporation under subsection (a) of this section, such corporation shall be liable for any penalties, interest and additions to tax applicable to such failure in the same manner as if such tax were required to be paid by the corporation on its own behalf. Notwithstanding any other provision of this title, a nonresident individual who is a shareholder of an S corporation shall not be liable for any penalties, interest or additions to tax as a result of such nonresident's failure to make any payment of estimated tax otherwise required by § 1170 of this title with respect to such nonresident's distributive share of such corporation's income. (d) Any payment of tax made by a corporation under § 1905 of this title with respect to any taxable year of such corporation ending on or before March 31, 1993, for which any payment is required to be made by such corporation under subsection (a) of this section shall be treated as a payment that was made under subsection (a) of this section for all purposes of this section, and no refund of any part of such payment shall be allowable solely on the basis that such payment was not required by § 1905 of this title. 68 Del. Laws, c. 423, §  5;
30 DE Code § 1161. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter VIII. Returns and Payments of Tax|§ 1161. Persons required to make returns of income.

§ 1161. Persons required to make returns of income. An income tax return with respect to the tax imposed by this chapter shall be made by the following:  (1) Every resident individual who a. Is required to file a federal income tax return for the taxable year, or b. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or c. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual's spouse, is more than $15,449. (2) Every nonresident individual who has income from sources in this State. (3), (4)  [Repealed.]30 Del. C. 1953, §  1161;  57 Del. Laws, c. 737, §  1;  58 Del. Laws, c. 257, §  6;  64 Del. Laws, c. 330, §§  2, 3;  65 Del. Laws, c. 147, §§  2, 3;  65 Del. Laws, c. 204, §§  5, 6;  66 Del. Laws, c. 95, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 347, §  5;  72 Del. Laws, 1st Sp. Sess., c. 247,, §  1;  72 Del. Laws, c. 467, §  7;