reglab/statecodes huggingface dataset:
2023 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;
2023 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;
2023 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;
2023 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 (a)(2) 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS › Subchapter X. Business Finder’s Fee Tax Credit › § 2095. Reports.

§ 2095. Reports.
The Division shall report annually to the General Assembly, on or before March 1, the names of all certified sponsor and new business firms, the total amount of tax credits awarded pursuant to this Program, and the number of jobs created.
77 Del. Laws, c. 300, §  1;  81 Del. Laws, c. 49, § 19;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS › Subchapter X. Business Finder’s Fee Tax Credit › § 2096. Reconsideration.

§ 2096. Reconsideration.
Where any applicant for a new business finder's fee tax credit pursuant to this subchapter objects to any determination by the Director, such applicant shall be entitled to a reconsideration of such decision by the Director or the Director's designee. Such request shall be filed with the Director within 60 days from the issuance of such denial of certification decision. The Director shall, within 30 days of a request for such reconsideration, issue a written decision.
77 Del. Laws, c. 300, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS › Subchapter X. Business Finder’s Fee Tax Credit › § 2097. Limitations on credits.

§ 2097. Limitations on credits.
(a) The aggregate amount of such tax credits approved for all sponsor and new business firms shall not exceed $3,000,000 in any state fiscal year.
(b) The Director shall ensure that each application has the date and time of submission recorded. Credits will be awarded in chronological order based upon the date and time upon which each complete application is received by the Division. If a credit award results in exceeding the $3,000,000 limitation for the fiscal year in which it is awarded, the amount by which such credit award exceeds $3,000,000 shall carry over to the succeeding fiscal year and shall receive priority for that year.
77 Del. Laws, c. 300, §  1;  81 Del. Laws, c. 49, § 19;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20A. Veterans’ Opportunity Credit › § 20A-100. Declaration of purpose.

§§ 20A-100. Declaration of purpose.
The purpose of this chapter shall be to provide Delaware's employers with an incentive to hire veterans who have served in overseas conflicts since 2001. Upon their return home, these veterans face a difficult job market and have experienced relatively high rates of unemployment. The tax credit created by this chapter is designed to work in conjunction with the combined efforts of the Departments of Labor and Finance, the Division of Small Business, and veterans' organizations throughout the State to develop and implement comprehensive and coordinated measures designed to assist these veterans as they transition to civilian life.
78 Del. Laws, c. 381, §  1;  81 Del. Laws, c. 49, § 19;  81 Del. Laws, c. 374, § 53;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20A. Veterans’ Opportunity Credit › § 20A-101. Definitions.

§§ 20A-101. Definitions.
For purposes of this chapter:
(1) “Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as “Medicare wages and tips” that is attributable to Delaware sources.
(2) “Qualified employer” means an employer located in Delaware which hires and employs 1 or more qualified veterans.
(3) “Qualified military service” means military service for which a veteran received:
a. The Afghanistan Campaign Medal;
b. The Iraq Campaign Medal; or
c. The Global War on Terrorism Expeditionary Medal.
(4) “Qualified veteran” means either a Delaware resident who engaged in qualified military service, or a nonresident who, as member of the Delaware National Guard, engaged in qualified military service, and who:
a. Has provided to the qualified employer documentation showing that the veteran was honorably discharged or is a current member of a National Guard or Reserve unit; and
b. Was initially hired by the qualified employer on or after January 1, 2012, and prior to January 1, 2016.
(5) “Secretary” means the Secretary of the Department of Finance described in § 8302 of Title 29.
(6) “Sustained employment” means a period of employment that is not less than 185 days during the taxable year.
78 Del. Laws, c. 381, §  1;  70 Del. Laws, c. 186, §  1;  84 Del. Laws, c. 42, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20A. Veterans’ Opportunity Credit › § 20A-102. Credit for wages paid to qualified veterans.

§§ 20A-102. Credit for wages paid to qualified veterans.
(a) Subject to the limitations contained in § 20A-103 of this title and to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary, qualified employers shall be eligible during the year in which a qualified veteran is hired and for the 2 taxable years thereafter for credits against the taxes imposed by the following statutory provisions:
(1) Chapter 11 of Title 5;
(2) Chapter 19 of this title;
(3) Chapter 11 of this title;
(4) Sections 702 and 703 of Title 18.
(b) The amount of the credit against the tax shall equal 10%, but in no event to exceed $1,500, of the gross wages paid by the qualified employer to a qualified veteran in the course of that veteran's sustained employment during the taxable year.
(c) To the extent a qualified employer's credits exceed any amounts otherwise due for the taxes and fees listed under subsection (a) of this section, such unused credits shall be paid to it in the nature of tax refunds.
78 Del. Laws, c. 381, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20A. Veterans’ Opportunity Credit › § 20A-103. Limitations.

§§ 20A-103. Limitations.
Notwithstanding § 20A-102 of this title, no qualified veterans counted for purposes of veterans' opportunity credits under this chapter may be included in the calculation of employment for purposes of claiming tax credits provided by subchapters II, III, IX and X of Chapter 20 of this title.
78 Del. Laws, c. 381, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20A. Veterans’ Opportunity Credit › § 20A-104. Rules and regulations.

§§ 20A-104. Rules and regulations.
The Director of Revenue is authorized to promulgate rules and regulations not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for administration and enforcement of this chapter. 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.
78 Del. Laws, c. 381, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20B. EMPLOYER TAX CREDIT FOR HIRING INDIVIDUALS WITH DISABILITIES › § 20B-100. Declaration of purpose.

§§ 20B-100. Declaration of purpose.
The purpose of this chapter is to provide Delaware's employers an incentive to hire referrals from vocational rehabilitation. Provision of a hiring incentive is intended to implement public policy established by § 3302 of Title 14, § 5503 of Title 16, and § 7909A of Title 29 which promote meaningful employment in integrated work settings for individuals with disabilities.
80 Del. Laws, c. 400, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20B. EMPLOYER TAX CREDIT FOR HIRING INDIVIDUALS WITH DISABILITIES › § 20B-101. Definitions.

§§ 20B-101. Definitions.
For purposes of this chapter:
(1) “Designated state agencies” means the Division of Vocational Rehabilitation and the Division for the Visually Impaired.
(2) “Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as “Medicare wages and tips” that is attributable to Delaware sources.
(3) “Qualified employer” means an employer located in Delaware which hires and employs 1 or more vocational rehabilitation referrals.
(4) “Secretary” means the Secretary of the Department of Finance as described in § 8302 of Title 29.
(5) “Sustained employment” means a period of employment that is not less than 185 days during the taxable year.
(6) “Vocational rehabilitation referral” means any individual who is certified by the designated state agencies as:
a. Having a physical or mental disability which, for such individual, constitutes or results in a substantial impediment to employment; and
b. Having been referred to the employer upon completion of, or while receiving, rehabilitative services pursuant to:
1. An individualized plan for employment under a state plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973 [29 U.S.C. § 701 et seq.];
2. A program of vocational rehabilitation carried out under Chapter 31 of Title 38 of the United States Code [38 U.S.C. § 3100 et seq.].
80 Del. Laws, c. 400, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20B. EMPLOYER TAX CREDIT FOR HIRING INDIVIDUALS WITH DISABILITIES › § 20B-102. . . Credit for wages paid to qualified employee.

§§ 20B-102. . Credit for wages paid to qualified employee.
(a) Subject to the limitations contained in § 20B-103 of this title and to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary, qualified employers shall be eligible during the year in which a qualified employee is hired and for the 2 taxable years thereafter for credits against the taxes imposed by the following statutory provisions:
(1) Chapter 11 of Title 5;
(2) Chapter 19 of this title;
(3) Chapter 11 of this title;
(4) Sections 702 and 703 of Title 18.
(b) The amount of the credit against the tax shall equal 10%, but in no event exceed $1,500, of the gross wages paid by the qualified employer to a vocational rehabilitation referral in the course of that employee's sustained employment during the taxable year.
(c) To the extent a qualified employer's credits exceed the amounts otherwise due for the taxes and fees listed under subsection (a) of this section, such unused credits shall be paid to it in the nature of tax refunds.
80 Del. Laws, c. 400, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20B. EMPLOYER TAX CREDIT FOR HIRING INDIVIDUALS WITH DISABILITIES › § 20B-103. . . Limitations.

§§ 20B-103. . Limitations.
Notwithstanding § 20B-102 of this title, no vocational rehabilitation referral counted for purposes of the tax credits under this chapter may be included in the calculation of employment for purposes of claiming tax credits by subchapters II, III, IX and X of Chapter 20 of this title.
80 Del. Laws, c. 400, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20B. EMPLOYER TAX CREDIT FOR HIRING INDIVIDUALS WITH DISABILITIES › § 20B-104. Rules and regulations.

§§ 20B-104. Rules and regulations.
The Director of Revenue is authorized to promulgate rules and regulations consistent with this chapter and require such facts and information be reported as the Director deems necessary for administration and enforcement of this chapter. No rule or regulation adopted pursuant to the authority granted in this section shall extend, modify or conflict with any law of this State or the reasonable implication thereof.
80 Del. Laws, c. 400, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20C. Tax Credit for Automatic External Defibrillators › § 20C-100. Declaration of policy.

§§ 20C-100. Declaration of policy.
The purpose of this chapter is to create incentives for businesses with locations in Delaware to purchase and place automatic external defibrillators into service in this State.
81 Del. Laws, c. 236, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20C. Tax Credit for Automatic External Defibrillators › § 20C-101. Tax credit for automatic external defibrillator placed in service.

§§ 20C-101. Tax credit for automatic external defibrillator placed in service.
Any business that places an automatic external defibrillator in service at a business location within the State is entitled to a credit equal to $100 per unit for a tax year beginning after December 31, 2017. This credit is a 1-time credit for the tax year in which the automatic external defibrillator is placed in service.
81 Del. Laws, c. 236, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20D. Angel Investor Job Creation and Innovation Act [Expired] › § 20D-101. Definitions.

§§ 20D-101. Definitions.81 Del. Laws, c. 244, § 3;  81 Del. Laws, c. 374, § 53;  expired by 81 Del. Laws, c. 244, §  5, eff. Jan. 1, 2022;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20D. Angel Investor Job Creation and Innovation Act [Expired] › § 20D-102. Certification of qualified small businesses.

§§ 20D-102. Certification of qualified small businesses.81 Del. Laws, c. 244, § 3;  expired by 81 Del. Laws, c. 244, §  5, eff. Jan. 1, 2022;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20D. Angel Investor Job Creation and Innovation Act [Expired] › § 20D-103. Certification of qualified investors.

§§ 20D-103. Certification of qualified investors.81 Del. Laws, c. 244, § 3;  expired by 81 Del. Laws, c. 244, §  5, eff. Jan. 1, 2022;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20D. Angel Investor Job Creation and Innovation Act [Expired] › § 20D-104. Certification of qualified funds.

§§ 20D-104. Certification of qualified funds.81 Del. Laws, c. 244, § 3;  expired by 81 Del. Laws, c. 244, §  5, eff. Jan. 1, 2022;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20D. Angel Investor Job Creation and Innovation Act [Expired] › § 20D-105. Tax credit allowed.

§§ 20D-105. Tax credit allowed. 81 Del. Laws, c. 244, § 3;  expired by 81 Del. Laws, c. 244, §  5, eff. Jan. 1, 2022;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20D. Angel Investor Job Creation and Innovation Act [Expired] › § 20D-106. Issuance of tentative and final tax credit certificates.

§§ 20D-106. Issuance of tentative and final tax credit certificates.81 Del. Laws, c. 244, § 3;  expired by 81 Del. Laws, c. 244, §  5, eff. Jan. 1, 2022;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20D. Angel Investor Job Creation and Innovation Act [Expired] › § 20D-107. Required reports.

§§ 20D-107. Required reports. 81 Del. Laws, c. 244, § 3;  expired by 81 Del. Laws, c. 244, §  5, eff. Jan. 1, 2022;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20D. Angel Investor Job Creation and Innovation Act [Expired] › § 20D-108. Revocation of tax credits.

§§ 20D-108. Revocation of tax credits.81 Del. Laws, c. 244, § 3;  expired by 81 Del. Laws, c. 244, §  5, eff. Jan. 1, 2022;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20D. Angel Investor Job Creation and Innovation Act [Expired] › § 20D-109. Data privacy.

§§ 20D-109. Data privacy.81 Del. Laws, c. 244, § 3;  expired by 81 Del. Laws, c. 244, §  5, eff. Jan. 1, 2022;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20D. Angel Investor Job Creation and Innovation Act [Expired] › § 20D-110. Angel Investor Job Creation and Innovation Act Administration Fund.

§§ 20D-110. Angel Investor Job Creation and Innovation Act Administration Fund.81 Del. Laws, c. 244, § 3;  expired by 81 Del. Laws, c. 244, §  5, eff. Jan. 1, 2022;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20E. Organ and Bone Marrow Transplantation Tax Credit › § 20E-101. Declaration of purpose.

§§ 20E-101. Declaration of purpose.
The purpose of this chapter is to provide incentives for resident individuals of Delaware to donate organs and bone marrow for transplantation and for Delaware employers to grant paid time off to such individuals who donate organs and bone marrow for transplantation.
83 Del. Laws, c. 440, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20E. Organ and Bone Marrow Transplantation Tax Credit › § 20E-102. Definitions.

§§ 20E-102. Definitions.
For purposes of this chapter:
(1) “Donor” means a resident of Delaware donating 1 or more human organs, or a part thereof, or bone marrow, to another human for human organ transplantation.
(2) “Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as “Medicare wages and tips” that is attributable to Delaware sources.
(3) “Qualified employer” means an employer located in Delaware which employs a donor and who granted that employee paid time off for the purpose of the transplantation, in addition to traditional paid time off granted to the person.
(4) “Traditional paid time off” means amounts paid to a donor as employee sick time, vacation time, workers' compensation benefits, disability benefits, or pursuant to Chapter 37 of Title 19.
83 Del. Laws, c. 440, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20E. Organ and Bone Marrow Transplantation Tax Credit › § 20E-103. Tax credit for expenses associated with human organ or bone marrow donation.

§§ 20E-103. Tax credit for expenses associated with human organ or bone marrow donation.
(a) A donor is allowed as a credit against the tax imposed by Chapter 11 of this title an amount not to exceed $10,000 of unreimbursed expenses specified in subsection (b) of this section if, while living, the taxpayer or a dependent of the taxpayer donates 1 or more human organs, or a part thereof, or bone marrow, to another human for human organ transplantation. Notwithstanding anything in Chapter 11 of this title to the contrary, unreimbursed expenses claimed by a donor as a credit against tax as allowed in this chapter may not be included as itemized deductions for the donor as otherwise allowable under Chapter 11 of this title.
(b) The tax credit allowed under this section may be claimed for:
(1) Medical, travel, and lodging expenses paid by the donor to the extent such expenses are reasonable in amount, related to the donation, and not reimbursable by the donor.
(2) The donor's lost wages related to the donation, net of any amounts paid or payable to the donor relating to the transplantation including amounts paid by the employer for traditional paid time off, paid by the employer for other than traditional paid time off, and under Chapters 23 and 37 of Title 19 or any policy of insurance.
(c) The tax credit allowed under this section must be claimed in the taxable year in which the human organ transplantation occurs. Notwithstanding anything to the contrary under this title, to the extent that expenses specified in subsection (b) of this section are incurred in the previous taxable year, such expenses must be claimed in the taxable year in which the human organ transplantation occurred. In circumstances where expenses specified in subsection (b) of this section are incurred within 12 months after the human organ transplantation occurred, such expenses may be taken in the taxable year incurred, provided that the aggregate credit allowable under this chapter for any 1 human organ transplantation does not exceed $10,000.
(d) Notwithstanding anything in this section to the contrary, for any taxable year, the total credit allowable for a donor under this section may not exceed $10,000.
(e) To the extent a taxpayer's tax credits pursuant to this section exceed any amounts otherwise due for the taxes listed under subsection (a) of this section, such unused credits shall be paid to the taxpayer in the nature of tax refunds.
83 Del. Laws, c. 440, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20E. Organ and Bone Marrow Transplantation Tax Credit › § 20E-104. Tax credit for wages paid by qualified employer [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2].

§§ 20E-104. Tax credit for wages paid by qualified employer [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2].
(a) Subject to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary of the Department of Finance, qualified employers shall be eligible during the year the organ transplantation occurred for credits against the taxes imposed by the following statutory provisions:
(1) Chapter 11 of Title 5.
(2) Sections 702 and 703 of Title 18.
(3) Chapter 11 of this title.
(4) Chapter 19 of this title.
(b) The amounts of the credit against the tax shall equal 25% of the gross wages paid to the donor for a period of up to 30 days of missed work for each donation, but the gross wages paid to the donor during the time missed from work for purposes of calculating this credit may not include wages paid to the donor for traditional paid time off. Notwithstanding anything in this title to the contrary, no deduction will be allowed for that portion of the wages or salaries paid or incurred for the taxable year that is equal to the credits determined by a qualified employer for the taxable year under this chapter.
(c) To the extent a qualified employer's credits exceed any amounts otherwise due for the taxes and fees listed under subsection (a) of this section, such unused credits shall be paid to it in the nature of tax refunds.
83 Del. Laws, c. 440, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2101. General license requirement for occupations.

§ 2101. General license requirement for occupations.
No person shall engage in or carry on any trade or business for which a license is required by this part without first having obtained a license therefor from the Department of Finance and paid therefor the fee or tax prescribed in this part. The provisions of §§  516(g) and 2216 of Title 13 shall apply and supersede any license requirements of this part with respect to matters involving any applicant or licensee under § 516(g) or § 2216 of Title 13. The Department shall forthwith deny the issuance or renewal of any license under this part, or suspend the same, upon receipt of notification from the Family Court pursuant to § 516(g) of Title 13 or notice from the Director of the Division of Child Support Services pursuant to § 2216 of Title 13 regarding an applicant or licensee. The Social Security number of the applicant shall be included on the application for issuance or renewal of any license under this part.
27 Del. Laws, c. 139;  Code 1915, §  180;  40 Del. Laws, c. 27, §  1;  Code 1935, §  192;  41 Del. Laws, c. 14, §  2;  30 Del. C. 1953, §  2101;  57 Del. Laws, c. 741, §  10A;  70 Del. Laws, c. 452, §  12;  71 Del. Laws, c. 216, §§  56, 90;  80 Del. Laws, c. 234, § 30;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2102. Term of licenses.

§ 2102. Term of licenses.
(a) In general. — All licenses issued under this title shall be for a term of 1 year, expiring on December 31, or on the date prescribed pursuant to the provision of the Delaware Code under which it was issued. Lost or stolen license certificates may be replaced for their unexpired terms upon payment of a $15 fee to the Department of Finance.
(b) Optional 3-year renewal. — Persons licensed under this section may, but are not required to, renew their licenses for a term of 3 years upon payment of a license fee equal to 3 times the fee in effect for said license at the time of renewal. Holders of 3-year licenses which add locations or units separately licensable under this section shall pro-rate the license fee for additional units or locations to the expiration date of their current licenses.
(c) [Repealed.]
Code 1852, §  1226;  25 Del. Laws, c. 14, §  3;  27 Del. Laws, c. 30;  Code 1915, §§  187, 212;  28 Del. Laws, c. 13;  40 Del. Laws, c. 27, §  1;  Code 1935, §§  198, 240;  41 Del. Laws, c. 14, §§  8, 9;  30 Del. C. 1953, §  2102;  57 Del. Laws, c. 136, §  4;  60 Del. Laws, c. 24, §  20;  71 Del. Laws, c. 314, §  2;  74 Del. Laws, c. 108, §  1;  83 Del. Laws, c. 107, § 7;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty.

§ 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty.
(a) The Department of Finance shall keep a record of all licenses. All provisions of law relative to the duties and powers of the Auditor of Accounts in auditing and adjusting accounts shall apply with equal force and effect to the Department of Finance relative to the licenses mentioned in this title.
(b) [Repealed.]
(c) Whenever any section of Part III of this title is amended to affect taxes or licenses or rules or regulations are promulgated by the Division of Revenue which affect taxes or licenses, it shall be the duty of the Division of Revenue to give public notice of such changes. Such notification, where appropriate, shall be made when new forms are mailed to businesses and merchants.
(d) Notwithstanding the requirements set forth in subsection (c) of this section, a claimed lack of notification of any changes in Part III of this title or in rules or regulations affecting taxes or licenses by a business or merchant shall not give rise to a cause of action against the Division of Revenue, nor shall it eliminate or reduce any fines or penalties incurred because of the failure of the business or merchant to comply with a new statute, rule or regulation.
Code 1915, §  226A;  40 Del. Laws, c. 30, §  1;  Code 1935, §  206;  42 Del. Laws, c. 77, §§  1, 2;  30 Del. C. 1953, §  2103;  50 Del. Laws, c. 442, §  1;  57 Del. Laws, c. 136, §  5;  57 Del. Laws, c. 188, §§  1, 34;  57 Del. Laws, c. 741, §§  10A-10C;  60 Del. Laws, c. 562, §  1;  64 Del. Laws, c. 120, §  1;  66 Del. Laws, c. 103, §  1;  66 Del. Laws, c. 120, §  6;  68 Del. Laws, c. 187, §  15;  70 Del. Laws, c. 186, §  1;  82 Del. Laws, c. 226, § 9;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2104. Notice of date for procuring licenses.

§ 2104. Notice of date for procuring licenses.
The Department of Finance shall cause public notice of the time when the licenses required in this part shall be procured. The public notice required shall be in such form and to such extent as the Secretary of Finance deems necessary.
14 Del. Laws, c. 418, §§  8, 10;  25 Del. Laws, c. 14, §  4;  Code 1915, §§  159, 161, 188, 226A;  40 Del. Laws, c. 25, §  1;  40 Del. Laws, c. 26, §  1;  40 Del. Laws, c. 27, §  1;  40 Del. Laws, c. 30, §  1;  Code 1935, §§  171, 173, 201;  57 Del. Laws, c. 741, §  10A;  58 Del. Laws, c. 205.;