reglab/housing_qa huggingface dataset:
30 DE Code § 2056. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VI. Commuter Benefits for State Employees [Suspended Beginning Fiscal Year 2013; See 83 Del. Laws, C. 54, § 264].|§ 2056. Agency provision of commuter benefits [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264].

§ 2056. Agency provision of commuter benefits [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264]. A state agency is authorized to grant commuter benefits to agency employees in conjunction with any plan submitted and approved by the Department pursuant to §§ 2053 and 2054 of this title. The state agency shall request each year as part of the budget process, a specific appropriation request sufficient to fund the commuter benefits included in the plan submitted to the Department for review. 68 Del. Laws, c. 426, §  2;  78 Del. Laws, c. 290, §  262;  79 Del. Laws, c. 78, §  259;  79 Del. Laws, c. 290, §  268;  80 Del. Laws, c. 79, §  263;  80 Del. Laws, c. 298, § 261;  81 Del. Laws, c. 58, § 268;  81 Del. Laws, c. 280, § 263;  82 Del. Laws, c. 64, § 262;  82 Del. Laws, c. 242, § 253;  83 Del. Laws, c. 54, § 264;
30 DE Code § 2057. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VI. Commuter Benefits for State Employees [Suspended Beginning Fiscal Year 2013; See 83 Del. Laws, C. 54, § 264].|§ 2057. Preemption [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264].

§ 2057. Preemption [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264]. Any other provision of the Code notwithstanding, a Department-approved traffic reduction plan may provide commuter benefits to state employees. 68 Del. Laws, c. 426, §  2;  78 Del. Laws, c. 290, §  262;  79 Del. Laws, c. 78, §  259;  79 Del. Laws, c. 290, §  268;  80 Del. Laws, c. 79, §  263;  80 Del. Laws, c. 298, § 261;  81 Del. Laws, c. 58, § 268;  81 Del. Laws, c. 280, § 263;  82 Del. Laws, c. 64, § 262;  82 Del. Laws, c. 242, § 253;  83 Del. Laws, c. 54, § 264;
30 DE Code § 2062. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations|§ 2062. Credit against income tax for new Headquarters Management Corporation employment.

§ 2062. Credit against income tax for new Headquarters Management Corporation employment. (a) Except in the case of a Headquarters Management Corporation subject to the tax payable under § 6402(2) of this title, any Headquarters Management Corporation that at all times during any taxable year consisting of 12 full months employs 5 or more qualified employees shall be allowed a credit against the income tax otherwise imposed by Chapter 64 of this title that is in excess of $5,000 for such taxable year and for each of the 4 immediately following taxable years in which all conditions set forth in this section shall be met, in the amount determined under subsection (b) of this section. (b) Subject to the limitation contained in subsection (c) of this section, the amount of the credit allowable under subsection (a) of this section with respect to the qualified employees employed during each taxable year falling within the 5-year life of such credit shall be the sum of $400 multiplied by that number that is the difference between:  (1) The number of qualified employees employed by the taxpayer on the last day of such taxable year, and (2) The number of individuals, if any, that were employed by the taxpayer in this State on the day immediately preceding the effective date of its original license as a Headquarters Management Corporation under Chapter 64 of this title. (c) The amount of the credit allowable under this section for any taxable year shall not:  (1) Exceed 50% of the amount of tax imposed upon the taxpayer by § 6402(1) of this title for such taxable year (computed without regard to this section) that is in excess of the minimum tax required by § 6402(2) of this title, nor (2) Reduce the tax imposed upon the taxpayer below the minimum tax required by § 6402(2) of this title. (d) The amount of the credit determined under this section for any taxable year that is not allowable for such taxable year solely as a result of the limitation contained in subsection (c) of this section shall be a credit carryover to each of the following taxable years that fall within the 5-year life of the credit. The entire amount of the credit that is not so allowable shall be carried to the earliest of such following taxable years. 74 Del. Laws, c. 256, §  2[1];
30 DE Code § 2063. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations|§ 2063. Occupational license; exemption from occupational gross receipts license fees.

§ 2063. Occupational license; exemption from occupational gross receipts license fees. (a) A Headquarters Management Corporation shall obtain a license pursuant to the provisions of Chapter 21 and § 2301(a) of this title. (b) A Headquarters Management Corporation shall be exempt from payment of fees set forth in subsections (b) and (d) of § 2301 of this title. 74 Del. Laws, c. 256, §  2[1];
30 DE Code § 2064. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations|§ 2064. Regulations.

§ 2064. Regulations. The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this subchapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement. No rule or regulation adopted pursuant to the authority granted by this section shall extend, modify or conflict with any law of this State, or the reasonable implications thereof. 74 Del. Laws, c. 256, §  2[1];
30 DE Code § 2070. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VIII. Credit for Research and Development Expenses|§ 2070. Amount of credit and applicable procedures.

§ 2070. Amount of credit and applicable procedures. (a) Credit calculation. — (1) General rule. — A taxpayer may elect a Delaware research and development tax credit for the taxable year equal to: (1) 10% of the excess of the taxpayer's total Delaware qualified research and development expenses for the taxable year over the taxpayer's Delaware base amount, or (2) 50% of Delaware's apportioned share of taxpayer's federal research and development tax credit calculated using the alternative simplified credit method under § 41(c) (5) of the Internal Revenue Code of 1986 (26 U.S.C. § 41(c) (5)), using federal definitions and methodology. Delaware's apportioned share of the federal credit shall be the amount of the alternative simplified credit the taxpayer can claim under § 41(c) (5) (26 U.S.C. § 41(c) (5)), multiplied by a percentage equal to the ratio of the taxpayer's Delaware qualified research and development expenses for the taxable year to the taxpayer's total qualified research and development expenses for the taxable year. A taxpayer's Delaware research and development tax credit determination election shall be an annual election, and shall be independent of taxpayer's federal research and development tax credit determination. (2) Alternative calculation for small businesses. — In the case of a small business, paragraph (a)(1) of this section shall be applied by substituting “20%” for “10%” and by substituting “100%” for “50%.” For the purposes of this subsection, “small business” means any taxpayer with average annual gross receipts, as determined by § 41(c)(1)(B) of the Internal Revenue Code of 1986 (26 U.S.C. § 41(c)(1)(B)), not in excess of the applicable threshold of $20,000,000. Taxpayers making use of the alternative calculation provided in this paragraph must conform to the definition of “small business” set forth herein without regard to the method by which the taxpayer calculates its federal research and development tax credit. The level of the applicable threshold in this subsection is subject to annual adjustment as more fully set forth in § 515 of this title. (b) A research and development tax credit shall be applied against the taxpayer's qualified tax liability for the taxable year in which the qualified research and development expenses were taken into account for purposes of Delaware income taxation. In the case of partnerships, the credit shall be allocated among partners as provided in § 41(f)(2)(B) of the Internal Revenue Code of 1986 (26 U.S.C. § 41(f)(2)(B)). (c) If the taxpayer cannot use the entire amount of the approved research and development tax credit, such unused credit shall be paid to it in the nature of a tax refund. 72 Del. Laws, c. 23, §  4;  77 Del. Laws, c. 329, §  64(c);  79 Del. Laws, c. 298, §  1;  80 Del. Laws, c. 207, § 2;
30 DE Code § 2071. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VIII. Credit for Research and Development Expenses|§ 2071. Application of Internal Revenue Code.

§ 2071. Application of Internal Revenue Code. Any term used in this subchapter shall have the same meaning as when used in a comparable context in the Internal Revenue laws of the United States, unless a different meaning is clearly required or unless any provision of this subchapter ascribes a different meaning to such term. References to the Internal Revenue Code shall mean the sections of the Internal Revenue Code as existing on any date on which any expenses subject to credit under this subchapter are taken into account for purposes of Delaware income taxation. However, if those sections of the Internal Revenue Code referenced in this chapter are repealed or terminated, references to the Internal Revenue Code shall mean those sections last having full force and effect. If, after repeal or termination, the Internal Revenue Code sections are revised or reenacted, references herein to Internal Revenue Code sections shall mean those revised or reenacted sections. 72 Del. Laws, c. 23, §  4;
30 DE Code § 2072. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VIII. Credit for Research and Development Expenses|§ 2072. Determination of qualified research and development expenses.

§ 2072. Determination of qualified research and development expenses. In prescribing standards for determining which qualified research and development expenses are considered Delaware qualified research and development expenses for purposes of computing the credit provided by this chapter, the Director may consider the location where the services are performed and other factors that the Director within the Director's sound discretion reasonably determines are relevant for the determination. 72 Del. Laws, c. 23, §  4;  70 Del. Laws, c. 186, §  1;
30 DE Code § 2073. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VIII. Credit for Research and Development Expenses|§ 2073. Time limitations.

§ 2073. Time limitations. A taxpayer who is eligible for the Research and Development Tax Credit under this chapter for the taxable year in which the Delaware qualified research and development expenses are taken into account for purposes of Delaware income taxation shall continue to be eligible for the credit permitted under this chapter, even if the federal research and development tax credit provided by § 41 of the Internal Revenue Code [26 U.S.C. §  41] has been terminated or revoked. 72 Del. Laws, c. 23, §  4;  75 Del. Laws, c. 140, §  2;  77 Del. Laws, c. 329, §  64(d);  78 Del. Laws, c. 76, §  66;  78 Del. Laws, c. 292, §  55;  79 Del. Laws, c. 81, §  1;  80 Del. Laws, c. 207, § 2;
30 DE Code § 2080. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter IX. New Economy Jobs Program Credits|§ 2080. Declaration of purpose.

§ 2080. Declaration of purpose. The purpose of this subchapter shall be to create incentives to attract and retain Delaware employers which employ the most qualified individuals working in the forefront of traditional and emerging business competition. 76 Del. Laws, c. 78, §  1;  80 Del. Laws, c. 207, § 3;
30 DE Code § 2082. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter IX. New Economy Jobs Program Credits|§ 2082. Certification as a qualified employer; recertification.

§ 2082. Certification as a qualified employer; recertification. (a) Application for certification as a qualified employer or qualified retained employer will be made to the Secretary with a copy to the Director. (b) The Secretary shall annually review the certification of qualified employers and qualified retained employers for eligibility for New Economy Jobs Program credits before credits are allowed. (c) [Repealed.] (d) For any single calendar year subsequent to its first certified year in which a qualified employer hires and employs no fewer than 50 additional qualified employees in new eligible jobs or no fewer than 200 additional vital employees in new vital jobs, the qualified employer may:  (1) Elect to treat such additional qualified employees either as an addition to its existing number of qualified employees under its existing certification; or (2) Make a separate application pursuant to this section and § 2083 of this title for certification and credits with respect to such additional qualified employees.76 Del. Laws, c. 78, §  1;  78 Del. Laws, c. 396, §  2;  80 Del. Laws, c. 207, § 3;  82 Del. Laws, c. 101, § 1;
30 DE Code § 2084. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter IX. New Economy Jobs Program Credits|§ 2084. Limitation on credits and qualified withholding payments.

§ 2084. Limitation on credits and qualified withholding payments. Notwithstanding § 2083 of this title, (1) The total amount of New Economy Jobs Program credit allowable under this subchapter for any qualified employer or qualified retained employer during any calendar year shall not exceed 65% percent of its qualified withholding payments; (2) If the Secretary finds that a qualified employer's or a qualified retained employer's qualified withholding payments unreasonably exceed the amount of tax required to be withheld, accounted for, and paid by a taxpayer to the Secretary pursuant to subchapter VII of Chapter 11 of this title the Secretary may limit such qualified withholding payments to an amount which is reasonable. The Secretary or the Secretary's delegate shall mail written notice of such determination to the taxpayer. The taxpayer may, within 30 days of the date of mailing such notice, institute a written protest of such finding to the Secretary in the manner provided under § 523 of this title for protests of assessments. The Secretary's determination of the protest shall be final; (3) No qualified employees, vital employees or retained employees counted for purposes of claiming New Economy Jobs Program credits under this subchapter may be included in the calculation of employment for purposes of claiming tax credits provided by subchapters II, III, VII and X of this chapter or as provided by § 1105(h) of Title 5; (4) No qualified employee or vital employee in any certified year who was employed in Delaware in the base year by a member of an affiliated group which conducted or conducts business in this State during the base year or any year thereafter shall be counted as newly hired or employed qualified employees or vital employees or qualified employees in new eligible jobs for purposes of calculating the New Economy Jobs Program credits under this subchapter; and (5) No more than 10% of the total number of qualified employees or vital employees counted for purposes of claiming New Economy Jobs Program credits under this subchapter may be individuals who were required by the provisions of Chapter 11 of this title to file a personal income tax return for the base year. (6) The Secretary shall review all applications for the tax credit and all returns filed by each applicant. If in the Secretary's sole discretion, the Secretary determines that an applicant did not have a good faith basis for claiming the New Economy Jobs Credit, the Secretary may reverse the grant of the credit and issue an assessment to the applicant for the entire amount of unpaid tax, together with penalties and interest, arising out of the improper tax credit application. 76 Del. Laws, c. 78, §  1;  78 Del. Laws, c. 396, §  4;  80 Del. Laws, c. 207, § 3;  82 Del. Laws, c. 101, § 3;
30 DE Code § 2085. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter IX. New Economy Jobs Program Credits|§ 2085. Disposition of unused credits.

§ 2085. Disposition of unused credits. To the extent a qualified employer's or a qualified retained employer's New Economy Jobs Program credits exceed any amounts otherwise due for the taxes and fees listed under § 2083(a) of this title but do not exceed the limitation of § 2084 of this title, such unused credits shall be paid to it in the nature of tax refunds. 76 Del. Laws, c. 78, §  1;  80 Del. Laws, c. 207, § 3;
30 DE Code § 2090. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter X. Business Finder’s Fee Tax Credit|§ 2090. Legislative findings and purpose; creation of the business finder's fee tax credit.

§ 2090. Legislative findings and purpose; creation of the business finder's fee tax credit. The General Assembly finds and declares that the State should partner with the Delaware business community to create and develop new employment opportunities for the citizens of the State. The General Assembly further finds that existing Delaware businesses are ideally situated to encourage new businesses to relocate and bring new jobs to the State. The purpose of this subchapter shall be to create incentives for existing Delaware business firms to develop new Delaware employment opportunities by encouraging out-of-state business firms to relocate to Delaware. It is the General Assembly's intent to achieve such a result through the implementation of the business finder's fee tax credit, which is designed to foster the recruitment efforts by Delaware businesses to relocate their suppliers, customers or other associated businesses to Delaware. The business finder's fee tax credit is also designed to increase tax revenues for the State, and add value to the State's economy as a result of expanding Delaware's employment base. 77 Del. Laws, c. 300, §  1;
30 DE Code § 2092. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter X. Business Finder’s Fee Tax Credit|§ 2092. Business finder's fee credit.

§ 2092. Business finder's fee credit. (a) Subject to the limitations of this subchapter, a certified sponsor firm and a certified new business firm shall each be eligible for a tax credit equal to $500 times the total number of full-time Delaware employees of the certified new business firm each tax year for 3 tax years from the new business certification date. (b) The Division shall develop rules and regulations consistent with this subchapter to implement the provisions herein. 77 Del. Laws, c. 300, §  1;  81 Del. Laws, c. 49, § 19;
30 DE Code § 2093. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter X. Business Finder’s Fee Tax Credit|§ 2093. New business certification process.

§ 2093. New business certification process. (a) To qualify for a business finder's fee credit, a proposed sponsor firm and proposed new business firm shall submit a joint application to the Division, which shall consider whether the application meets the following criteria:  (1) The proposed sponsor firm and proposed new business firm each meet the requirements of this subchapter to be a sponsor firm and new business firm, respectively; (2) The new business firm intends to relocate to the State of Delaware as a result of recruitment efforts by the sponsor firm, including, but not limited to, written solicitations, inducements, or other incentives, and intends to establish a Delaware business location, and to obtain a Delaware business license within 8 months of the date of application; (3) The new business firm intends to employ 3 or more full-time Delaware employees within 8 months of the date of application; and (4) The new business firm is not receiving a tax credit pursuant to the New Economy Jobs Program set forth in subchapter IX of Chapter 20 of this title. (b) The Division shall review the joint application, and the Director shall, within the exercise of the Director's discretion, certify those applications that meet the standards of subsection (a) of this section. 77 Del. Laws, c. 300, §  1;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 49, § 19;
30 DE Code § 2094. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter X. Business Finder’s Fee Tax Credit|§ 2094. Tax credit application process.

§ 2094. Tax credit application process. (a) In order to obtain a credit, certified sponsor firms and certified new business firms shall submit a joint tax credit application to the Division for the business finder's fee tax credit on or after the anniversary of the new business certification date, which certifies the number of full-time Delaware employees that have been continuously employed by the new business firm for a period of at least 3 months prior to the date of the tax credit application. (b) The certified sponsor firm and the new business firm shall identify on the joint application the tax against which each seeks to apply a credit, should said joint application be approved by the Director. Credits may be claimed against any 1 of the taxes imposed by the following provisions:  (1) Chapter 11 of Title 5; (2) Sections 702 and 703 of Title 18; or (3) Chapter 11, 19, 23, 25, 27, 29, 43 or 61 of this title. (c) The Division shall review and conduct due diligence to verify the employment as reported in the credit application. After such review the Director shall, within the exercise of the Director's discretion, approve qualifying applications for a credit of $500 for each full-time Delaware employee of the certified new business firm. The Director shall submit a written authorization for each such approved application to the certified sponsor firm, certified new business firm, the Division of Revenue, and, if applicable, the Bank Commissioner and the Insurance Commissioner, indicating the amount of business finder's fee tax credit approved for each certified sponsor firm and certified new business firm. (d) To claim the credit allowed by this subchapter, certified sponsor firms and certified new business firms shall attach the Director's written authorization for each approved application to the Delaware tax return against which the credit is claimed, and submit such tax return to the appropriate state tax authority. To the extent that the business finder's fee tax credit exceeds the amount of the tax otherwise due, unused credits shall be paid to the certified sponsor firm or certified new business firm in the nature of a tax refund. Certified sponsor firms and certified new business firms shall also attach an executed nondisclosure form provided by the Division of Revenue or other taxing agency. (e) Certified sponsor firms and new business firms are eligible for a tax credit for each of the 3 tax years from the anniversary of the new business certification date, and are not eligible for the tax credit thereafter. 77 Del. Laws, c. 300, §  1;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 49, § 19;