reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1192. The Delaware Ovarian Cancer Foundation.

§ 1192. The Delaware Ovarian Cancer Foundation.
(a) To honor and memorialize the lives of Cynthia Waterman and Sidney DeSmyter and all other women who have fought valiantly against the ravages of ovarian cancer, but lost, the Delaware Ovarian Cancer Foundation is hereby established. Individuals who claim an overpayment of taxes may designate an amount to be deposited in the Delaware Ovarian Cancer Foundation, and individuals who have an income tax liability may designate an amount to be paid to the Delaware Ovarian Cancer Foundation, pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more be deducted from the refund that would otherwise be payable to the individual, and, instead, be paid to the Delaware Ovarian Cancer Foundation. The Division of Revenue shall forward the designated amounts to the Delaware Ovarian Cancer Foundation to be used for ovarian cancer research, with emphasis on early detection, education, and awareness.
(c) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to be paid to the Delaware Ovarian Cancer Foundation. The Division of Revenue shall forward the designated amounts to the Delaware Ovarian Cancer Foundation to be used for ovarian cancer research, with emphasis on early detection, education and awareness.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule where an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Ovarian Cancer Foundation.
(e) An amount designated for the Delaware Ovarian Cancer Foundation on the income tax return form must be deducted from the tax refund to which the individual is entitled, or an amount designated may be added to the individual's payment of taxes due. In neither case may those amounts be included in the general revenue of the State.
(f) From time to time as determined by the Delaware State Clearinghouse Committee, the custodians of the Delaware Ovarian Cancer Foundation shall submit a detailed report to members of the Committee of revenues, expenditures, and program measures for the fiscal period in question. The report must be descriptive in nature, as well as concise and informative. The Committee may cause any person employed by or associated with the Delaware Ovarian Cancer Foundation to appear before the Committee and answer questions that the Committee may require.
77 Del. Laws, c. 209, §  1;  83 Del. Laws, c. 107, § 3;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1193. The Delaware Chapter of the National Multiple Sclerosis Society Fund.

§ 1193. The Delaware Chapter of the National Multiple Sclerosis Society Fund.
(a) The Delaware Chapter of the National Multiple Sclerosis Society Fund (Fund) is hereby established for use by individuals who claim an overpayment of taxes to designate an amount to be deposited in an account for the Fund, or for use by individuals who have an income tax liability to designate an amount to be paid to the Fund, pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more be deducted from the refund that would otherwise be payable to the individual and, instead, be paid to the Fund. The Division of Revenue shall forward the amounts designated for the Fund to the Delaware Chapter of the National Multiple Sclerosis Society to be used exclusively by the Delaware Chapter for the benefit of Delawareans who have been diagnosed with multiple sclerosis, and of those Delawareans who may be diagnosed in the future.
(c) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to be paid to the Fund. The Division of Revenue shall forward the amounts designated for the Fund to the Delaware Chapter of the National Multiple Sclerosis Society to be used exclusively by the Delaware Chapter for the benefit of Delawareans who have been diagnosed with multiple sclerosis, and of those Delawareans who may be diagnosed in the future.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Chapter of the National Multiple Sclerosis Society Fund.
(e) The amount designated by an individual on the income tax return form shall be deducted from the tax refund to which the individual is entitled, or the amount designated may be added to the individual's payment of taxes due, but the amount may not be included in the general revenue of the State.
(f) A contribution to the Fund must be forwarded by the Division of Revenue to the Delaware Chapter of the National Multiple Sclerosis Society within 20 days after the receipt of the contribution.
(g) From time to time as determined by the Delaware State Clearinghouse Committee, the Delaware Chapter of the National Multiple Sclerosis Society shall submit a report to members of the Committee detailing revenues, expenditures, and program measures for the fiscal period requested. The report must be descriptive in nature, as well as concise and informative. The Committee may summon any person employed by or associated with the Delaware Chapter of the National Multiple Sclerosis Society to appear before the Committee to answer questions as the Committee may require.
77 Del. Laws, c. 210, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1194. White Clay Creek Wild and Scenic River Restoration Fund.

§ 1194. White Clay Creek Wild and Scenic River Restoration Fund.
(a) There is hereby established a White Clay Creek Wild and Scenic River Restoration Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or for individuals who have an income tax liability to designate an amount to be paid to such Fund, pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate a contribution to be deducted from the refund that would otherwise be payable to the individual and paid to the White Clay Creek Wild and Scenic River Restoration Fund. The Division of Revenue shall forward the amounts so designated to the White Clay Watershed Association to be used for resource restoration and management within the White Clay Creek watershed within or affecting the State of Delaware.
(c) An individual or entity having an income tax liability may, in addition to the obligation, include a donation to be paid to the White Clay Creek Wild and Scenic River Preservation Fund. The Division of Revenue shall forward the amounts so designated to the White Clay Watershed Association to be used for resource restoration and management within the White Clay Creek watershed within or affecting the State of Delaware.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution to the White Clay Creek Wild and Scenic River Restoration Fund.
(e) The amount so designated by the individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled or the amount so designated may be added to the individual's payment of taxes due and shall not be included in the general revenue of the State.
(f) From time to time, as determined by the Delaware State Clearinghouse Committee, the White Clay Watershed Association shall submit a detailed report to the members of the State Clearinghouse Committee detailing revenues, expenditures and program measures for the fiscal period in question. The State Clearinghouse Committee may cause any person employed by or associated with the White Clay Watershed Association to appear before the State Clearinghouse Committee and to answer such questions as the State Clearinghouse Committee may require.
78 Del. Laws, c. 38, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1195. Senior Trust Fund.

§ 1195. Senior Trust Fund.
(a) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more be deducted from the refund that would otherwise be payable to the individual and, instead be paid to the Senior Trust Fund as established pursuant to § 4101(i) of Title 11. The Division of Revenue shall determine the total amount designated pursuant to this subsection and shall transfer such amount to the Senior Trust Fund.
(b) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to be paid to the Senior Trust Fund as established pursuant to § 4101(i) of Title 11. The Division of Revenue shall determine the total amount designated pursuant to this subsection and shall transfer such amount to the Senior Trust Fund.
(c) The Division of Revenue shall provide a space on the Delaware income tax return form whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Senior Trust Fund.
(d) The amount designated by an individual on the income tax return form shall be deducted from the tax refund to which the individual is entitled, or the amount designated may be added to the individual's payment of taxes due, but the amount may not be included in the general revenue of the State.
78 Del. Laws, c. 370, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1196. Home Of The Brave Foundation Fund.

§ 1196. Home Of The Brave Foundation Fund.
(a) There is hereby established a Home Of The Brave Foundation Fund for use by individuals who claim an overpayment of taxes to designate an amount to be deposited in an account for the Fund, or for use by individuals who have an income tax liability to designate an amount to be paid to the Fund, pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more be deducted from the refund that would otherwise be payable to the individual and, instead, be paid to the Fund. The Division of Revenue shall forward the amounts designated for the Fund to the Home Of The Brave Foundation who shall deposit those amounts to the credit of the Home Of The Brave Foundation Fund.
(c) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to be paid to the Fund. The Division of Revenue shall forward the amounts designated for the Fund to the Home Of The Brave Foundation who shall deposit those amounts to the credit of the Home Of The Brave Foundation Fund.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Home Of The Brave Foundation Fund.
(e) The amount designated by an individual on the income tax return form shall be deducted from the tax refund to which the individual is entitled, or the amount designated may be added to the individual's payment of taxes due, but the amount may not be included in the general revenue of the State.
(f) From time to time as determined by the Delaware State Clearinghouse Committee, the Home Of The Brave Foundation shall submit a report to members of the Committee detailing revenues, expenditures, and program measures for the fiscal period requested. The report must be descriptive in nature, as well as concise and informative. The Committee may summon any person employed by or associated with the Home Of The Brave Foundation to appear before the Committee to answer questions as the Committee may require.
78 Del. Laws, c. 380, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1197. Delaware Veterans Trust Fund.

§ 1197. Delaware Veterans Trust Fund.
(a) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of any amount to the Delaware Veterans Trust Fund established pursuant to § 8721 of Title 29.
(b) The amount so designated by an individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled or the amount so designated may be added to the individual's payment of taxes due and shall not be included in the general revenue of the State.
(c) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Delaware Veterans Trust Fund.
79 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1198. Protecting Delaware's Children Fund.

§ 1198. Protecting Delaware's Children Fund.
(a) There is hereby established a Protecting Delaware's Children Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Protecting Delaware's Children Fund.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Protecting Delaware's Children Fund.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Protecting Delaware's Children Fund.
(e) The amount so designated by the individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled, or the amount so designated may be added to the individual's payment of taxes due. In neither case may those amounts be included in the general revenue of the State, but shall be forwarded by the Division of Revenue to the Delaware Community Foundation who, in turn, shall deposit them to the credit of the Protecting Delaware's Children Fund to be used for promoting public awareness of child abuse and child abuse reporting.
(f) From time to time as determined by the Delaware State Clearinghouse Committee, the custodians of the Protecting Delaware's Children Fund at the Delaware Community Foundation shall submit a detailed report to members of the Committee of revenues, expenditures, and program measures for the fiscal period in question. The report must be descriptive in nature, as well as concise and informative. The Committee may cause any person employed by or associated with the Protecting Delaware's Children Fund at the Delaware Community Foundation to appear before the Committee and answer questions that the Committee may require.
79 Del. Laws, c. 313, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1199. Habitat for Humanity of Delaware Fund.

§ 1199. Habitat for Humanity of Delaware Fund.
(a) There is hereby established a Habitat for Humanity of Delaware Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Habitat for Humanity of Delaware Fund.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Habitat for Humanity of Delaware Fund.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Habitat for Humanity of Delaware Fund.
(e) The Division of Revenue shall determine the total amount designated pursuant to this section and shall allocate and transfer such amounts based on the residency as listed on the tax return of the individuals who have designated an amount to be paid to the Fund as follows:
for residents of New Castle County, to the Habitat for Humanity of New Castle County; for residents of Kent County, to Central Delaware Habitat for Humanity; and for residents of Sussex County, to Sussex County Habitat for Humanity.
(f) For amounts designated pursuant to this section by nonresidents, the Division of Revenue shall, at the same time and in the same proportion that residents' contributions are allocated, allocate and transfer such amounts among the 3 Habitat for Humanity organizations identified in subsection (e) of this section.
81 Del. Laws, c. 176, § 1;  82 Del. Laws, c. 34, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1202. Food Bank of Delaware Fund.

§ 1202. Food Bank of Delaware Fund.
(a) There is hereby established a Food Bank of Delaware Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to Food Bank of Delaware Fund.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to Food Bank of Delaware Fund.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Food Bank of Delaware Fund.
(e) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Food Bank of Delaware.
81 Del. Laws, c. 176, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter IX. Miscellaneous › § 1203. Pediatric Cancer Research Fund.

§ 1203. Pediatric Cancer Research Fund.
(a) There is hereby established a Pediatric Cancer Research Fund account for the benefit of the Andrew McDonough B+ Foundation, for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund pursuant to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Pediatric Cancer Research Fund.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to Pediatric Cancer Research Fund.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Pediatric Cancer Research Fund.
(e) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Andrew McDonough B+ Foundation to advance their efforts to fund pediatric cancer research.
(f) From time to time as determined by the Delaware State Clearinghouse Committee, the Andrew McDonough B+ Foundation shall submit a detailed report to members of the Committee of revenues, expenditures, and program measures for the fiscal period in question. Such report shall also be sufficiently descriptive in nature so as to be concise and informative. The Committee may cause any person employed by or associated with the Andrew McDonough B+ Foundation to appear before the Committee and to answer such questions as the Committee may require.
82 Del. Laws, c. 34, § 4;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter I. In General › § 1601. Definitions.

§ 1601. Definitions.
Whenever used in this chapter, the following terms shall have the meanings ascribed to them in this section:
(1) “Beneficiary” has the meaning ascribed to it by common law, including, without limitation, any heir, devisee or legatee of an estate or beneficiary of a trust.
(2) “Distributive share” means, with respect to any member and with respect to any taxable year of such member:
In the case of a pass-through entity that is classified as a partnership under the Internal Revenue Code, the distributive share of such member for such taxable year of the pass-through entity's income, gain, loss or deduction, or items thereof, as appropriate, determined under § 704 of the Internal Revenue Code [26 U.S.C. § 704]; or
In the case of a pass-through entity that is an S corporation for federal income tax purposes, the pro rata share of such member for such taxable year of the pass-through entity's income, gain, loss or deduction, or items thereof, as appropriate, determined under § 1377(a) of the Internal Revenue Code [26 U.S.C. § 1377(a)].
(3) “Member of a pass-through entity” or “member” means a person treated for federal income tax purposes as either a partner in a partnership or a shareholder of an S corporation, but does not include a beneficiary of an estate or trust.
(4) “Nonresident estate” means an estate which is not a resident estate.
(5) “Nonresident trust” means a trust that is not a resident trust of this State.
(6) “Pass-through entity” means any person:
a. Which is classified as a partnership under the Internal Revenue Code [26 U.S.C. § 1, et seq.]; or
b. Which is classified as an “S corporation” for federal income tax purposes within the meaning of § 1361 of the Internal Revenue Code [26 U.S.C. § 1361].
(7) “Resident estate” means the estate of a decedent who at death was domiciled in this State.
(8) “Resident trust” means a trust:
a. Created by the will of a decedent who at death was domiciled in this State;
b. Created by, or consisting of property of, a person domiciled in this State; or
c. With respect to which the conditions of 1 of the following paragraphs are met during more than 1/2 of any taxable year:
1. The trust has only 1 trustee who or which is:
A. A resident individual of this State, or
B. A corporation, partnership or other entity having an office for the conduct of trust business in this State;
2. The trust has more than 1 trustee, and 1 of such trustees is a corporation, partnership or other entity having an office for the conduct of trust business in this State; or
3. The trust has more than 1 trustee, all of whom are individuals and 1/2 or more of whom are resident individuals of this State.
(9) “Trust” means an entity classified as a trust for federal income tax purposes, other than a trust of which the grantor or another person is treated as the owner of the entire trust under §§ 672 through 679 of the Internal Revenue Code [26 U.S.C. §§ 672-679].
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter I. In General › § 1602. Taxable year.

§ 1602. Taxable year.
The taxable year of a pass-through entity, estate or trust for purposes of this title shall be the same as its taxable year determined under the Internal Revenue Code. A change in the taxable year of a pass-through entity, estate or trust under the provisions of the Internal Revenue Code shall effect a change of its taxable year under this title.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter I. In General › § 1603. Accounting method.

§ 1603. Accounting method.
The accounting method of a pass-through entity, estate or trust for purposes of this title shall be the same as its accounting method determined under the Internal Revenue Code. A change in the accounting method of a pass-through entity, estate or trust under the provisions of the Internal Revenue Code shall effect a change of its accounting method under this title.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter I. In General › § 1604. Adjustments.

§ 1604. Adjustments.
An adjustment made to any item of income, gain, loss or deduction reported on the federal information or tax return of a pass-through entity shall effect an adjustment to such item of income, gain, loss or deduction under this title to the extent necessary to prevent such item from being duplicated or omitted.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter I. In General › § 1605. Returns.

§ 1605. Returns.
(a) Pass-through entities. — (1) Returns. — Every pass-through entity having any income from sources within this State shall make a return to this State for the taxable year setting forth the information required by § 6031 or § 6037 of the Internal Revenue Code [26 U.S.C. § 6031 or § 6037] and such other information as the Director may prescribe pursuant to § 513 of this title. Such return may, to the extent prescribed by the Director, require the separate statement of any item of the pass-through entity's income, gain, loss or deduction if the separate treatment of such item could affect the liability for tax under this title of any member.
(2) Copies to members. — A pass-through entity required to file a return pursuant to paragraph (a)(1) of this section shall provide to each member a copy of such information shown on such return as the Director may prescribe pursuant to § 513 of this title.
(3) Time to file return. — A return required to be filed pursuant to paragraph (a)(1) of this section shall be filed on the date on which such pass-through entity's federal tax return is due.
(b) Estates and trusts. — (1) An income tax return with respect to the tax imposed by Chapter 11 of this title shall be made to this State by:
a. Every resident estate or resident trust which:
1. Is required to file a federal income tax return for the taxable year or would be required to file a federal income tax return for the taxable year if the additions provided under § 1106 of this title were included in its federal gross income, and
2. Which has not distributed, or set aside for distribution, to nonresident beneficiaries its entire federal taxable income as modified by § 1106 of this title; and
b. Every nonresident estate or nonresident trust which:
1. Is required to file a federal income tax return for the taxable year or would be required to file a federal income tax return for the taxable year if the additions provided under § 1106 of this title were included in its federal gross income, and
2. Which has any income from sources within this State.
(2) Copies to members. — An estate or trust required to file a return pursuant to paragraph (b)(1) of this section shall provide to each beneficiary of such estate or trust a copy of such information shown on such return as the Director may prescribe pursuant to § 513 of this title.
(3) Time to file return. — A return required to be filed pursuant to paragraph (b)(1) of this section shall be filed on the thirtieth day of the fourth month following the end of the estate's or trust's taxable year.
72 Del. Laws, c. 467, §  1;  81 Del. Laws, c. 19, § 4;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter II. Taxation of Pass-Through Entities and Their Members › § 1621. Taxation of pass-through entities; in general.

§ 1621. Taxation of pass-through entities; in general.
(a) Income tax. — A pass-through entity as such shall not be subject to the income tax imposed by Chapter 11 or Chapter 19 of this title. Members of a pass-through entity shall be liable for the tax imposed by Chapter 11 or Chapter 19 of this title only in their separate or individual capacities.
(b) Incidence of business license and excise taxes. — The incidence of the taxes imposed by Parts III through VI of this title and by Title 4 with respect to the activities of a pass-through entity engaged in business in this State shall fall upon the pass-through entity and not its members.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter II. Taxation of Pass-Through Entities and Their Members › § 1622. Character of items.

§ 1622. Character of items.
Each item of the income, gain, loss or deduction of a pass-through entity shall have the same character for a member of such pass-through entity under this title as it has for federal income tax purposes. Where federal income tax rules and principles are not determinative of the character or of the source of an item of income, gain, loss or deduction for purposes of this title, such item shall have the same character or source for a member of the pass-through entity as if the item were realized directly by such member from the source from which realized by the pass-through entity or incurred in the same manner as incurred by the pass-through entity. A member's distributive share of any item of the income, gain, loss or deduction of a pass-through entity shall, solely for purposes of the immediately preceding sentence, be determined by application of the principles of § 704(b) of the Internal Revenue Code [26 U.S.C. § 704(b)], including, without limitation, the principles for determining whether an allocation of such item among the members of such pass-through entity has substantial economic effect.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter II. Taxation of Pass-Through Entities and Their Members › § 1625. Special rules for certain tax deductions for pass-through entities.

§ 1625. Special rules for certain tax deductions for pass-through entities.
(a) Definitions. —
As used in this section:
(1) “Qualified business” means a pass-through entity operating a marijuana establishment pursuant to Chapter 13 of Title 4 or Chapter 49A of Title 16.
(2) “Qualified expenses” mean the ordinary and necessary business expenses paid or incurred for the taxable year in carrying on a qualified business, which are disallowed as a deduction for federal purposes pursuant to § 280E of the Internal Revenue Code [26 U.S.C. § 280E].
(b) Deduction. —
A pass-through entity operating a qualified business may deduct its qualified expenses in computing its total income.
84 Del. Laws, c. 24, § 6;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries › § 1631. Imposition of tax.

§ 1631. Imposition of tax.
The tax imposed by Chapter 11 of this title on individuals shall apply to the taxable income of estates and trusts.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries › § 1632. Computation and payment.

§ 1632. Computation and payment.
The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual pursuant to Chapter 11 of this title, except as otherwise provided by this subchapter. The tax shall be computed on such taxable income and shall be paid by the fiduciary.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries › § 1633. Tax not applicable.

§ 1633. Tax not applicable.
The following persons shall not be subject to tax under Chapter 11 of this title:
(1) Associations taxable as corporations. — An association, trust or other unincorporated organization which is taxable as a corporation for federal income tax purposes.
(2) Exempt associations, trusts and organizations. — An association, trust or other unincorporated organization which by reason of its purpose or activities is exempt from tax on its income under the laws of the United States or this State.
(3) Real estate mortgage investment conduits. — An entity that is a real estate mortgage investment conduit (as defined in § 860D of the Internal Revenue Code of 1986 [26 U.S.C. § 860D], as amended).
(4) Designated and qualified settlement funds. — A trust that is a designated or qualified settlement fund (as defined in § 468B of the Internal Revenue Code of 1986 [26 U.S.C. § 468B], as amended, or Treas. Reg. § 1.468B-1 [26 C.F.R. § 1.468B-1]) shall be characterized as a trust for all purposes of this title and shall not be subject to tax under this chapter.
(5) Real estate investment trusts. — An entity that is a real estate investment trust, as defined in § 856 of the Internal Revenue Code of 1986 (26 U.S.C. § 856), as amended.
(6) Pass-through entities. — An association or other unincorporated organization that is a pass-through entity.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries › § 1634. Fiduciary adjustment.

§ 1634. Fiduciary adjustment.
(a) Fiduciary adjustment defined. — The fiduciary adjustment shall be the net amount of the modifications described in § 1106 of this title (including subsection (c) of § 1106 of this title if the estate or trust is a beneficiary of another estate or trust) which relate to items of income or deduction of an estate or trust.
(b) Shares of fiduciary adjustment. — The respective shares of an estate or trust and its beneficiaries (including solely for the purpose of this allocation, nonresident beneficiaries) in the fiduciary adjustment shall be in proportion to their respective shares of the federal distributable net income of the estate or trust. If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the fiduciary adjustment shall be in proportion to the beneficiary's share of the estate or trust income for such year, under local law or the terms of the governing instrument, which is required to be distributed currently and any other amounts of such income distributed in such taxable year. Any balance of the fiduciary adjustment shall be allocated to the estate or trust.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries › § 1635. Taxable income of resident estate or resident trust.

§ 1635. Taxable income of resident estate or resident trust.
(a) The taxable income of a resident estate or resident trust means its federal taxable income modified by the addition or subtraction, as the case may be, of its share of the fiduciary adjustment determined under § 1634 of this title.
(b) In the case of an electing small business trust as defined in § 1361(e) of the Internal Revenue Code [26 U.S.C. § 1361(e)] there shall be added to the amount calculated pursuant to subsection (a) of this section, to the extent not otherwise included in such amount, the taxable income of the portion of the trust consisting of S corporation stock that is treated as a separate trust pursuant to § 641(c) of the Internal Revenue Code [26 U.S.C. § 641(c)].
72 Del. Laws, c. 467, §  1;  74 Del. Laws, c. 138, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries › § 1637. Credit for income tax of another state.

§ 1637. Credit for income tax of another state.
A resident estate or resident trust shall be allowed the credit provided under § 1111 of this title for resident individuals, except that references in that section to resident individuals shall for purposes of this section be deemed to refer to a resident estate or resident trust.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries › § 1638. Accumulation distribution credit for resident beneficiary of trust.

§ 1638. Accumulation distribution credit for resident beneficiary of trust.
(a) Allowance of credit. — A resident beneficiary of a trust whose taxable income includes all or part of an accumulation distribution by such trust as defined in § 665 of the Internal Revenue Code [26 U.S.C. § 665] shall be allowed a credit, against the tax otherwise due under Chapter 11 of this title, for all or a proportionate part of any tax paid by the trust for any preceding taxable year which would not have been payable if the trust had in fact made distribution to its beneficiaries at the times and in the amounts specified in § 666 of the Internal Revenue Code [26 U.S.C. § 666].
(b) Limitation on credit. — The credit under this section shall not reduce the tax otherwise due from the beneficiary to an amount less than would have been due if the accumulation distribution, or the beneficiary's part thereof, were excluded from the beneficiary's taxable income, as modified by § 1106 of this title.
(c) Transition rule. — The credit under this section shall apply to accumulation distributions defined by § 665 of the Internal Revenue Code [26 U.S.C. § 665] in effect for the applicable taxable period.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries › § 1639. Taxable income of a nonresident estate or nonresident trust.

§ 1639. Taxable income of a nonresident estate or nonresident trust.
(a) General rules. — For purposes of Chapter 11 of this title, in the case of a nonresident estate or nonresident trust:
(1) Items of income, gain, loss and deduction mean those derived from, or connected with, sources in this State.
(2) Items of income, gain, loss and deduction entering into the definition of federal distributable net income include such items from another estate or trust of which the first estate or trust is a beneficiary.
(3) The source of items of income, gain, loss or deduction shall be determined under rules or regulations prescribed by the Director in accordance with the rules of § 1124 of this title, as if the estate or trust were a nonresident individual.
(b) Determination of taxable income. — For purposes of Chapter 11 of this title, the taxable income of a nonresident estate or nonresident trust consists of:
(1) Its share of items of income, gain, loss and deduction which enter into the federal definition of distributable net income;
(2) Increased or reduced by the amount of any items of income, gain, loss or deduction which are recognized for federal income tax purposes but excluded from the federal definition of the distributable net income of the estate or trust; and
(3) Less the amount of the deduction for its federal exemption.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS › Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries › § 1640. Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State.

§ 1640. Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State.
The share of a nonresident estate or nonresident trust, and the share of a nonresident beneficiary of any estate or trust, of items of estate or trust income, gain, loss and deduction for purposes of § 1124 of this title shall be determined as follows:
(1) To the amount of items of income, gain, loss and deduction which enter into the definition of distributable net income, there shall be added or subtracted, as the case may be, the modifications described in § 1106 of this title to the extent they relate to items of income, gain, loss and deduction which also enter into the definition of distributable net income. No modification shall be made under this section which has the effect of duplicating an item already reflected in the definition of distributable net income.
(2) The amount determined under paragraph (1) of this section shall be allocated among the estate or trust and its beneficiaries (including, solely for the purposes of this allocation, resident beneficiaries) in proportion to their respective shares of federal distributable net income. The amounts so allocated shall have the same character as for federal income tax purposes. Where an item entering into the computation of such amounts is not characterized for federal income tax purposes, it shall have the same character as if realized directly from the source from which realized by the estate or trust or incurred in the same manner as if incurred by the estate or trust.
(3) If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the net amount determined under paragraph (1) of this section shall be in proportion to such beneficiary's share of the estate or trust income distributed in such year. Any balance of such net amount shall be allocated to the estate or trust.
72 Del. Laws, c. 467, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 17. INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES › § 1701. Definitions.

§ 1701. Definitions.
As used in this chapter:
(1) “Death tax” means any tax levied by a state on account of the transfer of or shifting of economic benefits in property at death or in contemplation thereof or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues,” or otherwise.
(2) “Executor” means any executor of the will or administrator of the estate of a decedent except an ancillary administrator.
(3) “Interested person” means any person who may be entitled to receive or who has received any property or interest which may be required to be considered in computing the death tax of any state involved.
(4) “State” means any state, territory or possession of the United States and the District of Columbia.
(5) “Taxing official” means the Secretary of Finance in this State and the officer or body in any other reciprocal state designated in the statute of such state substantially similar to this chapter.
43 Del. Laws, c. 5, §  1;  30 Del. C. 1953, §  1701;  57 Del. Laws, c. 741, §  7A;
2023 Delaware Code › Title 30 - State Taxes › Chapter 17. INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES › § 1702. Election to invoke chapter.

§ 1702. Election to invoke chapter.
Where this State and 1 or more other states each claims that it was the domicile of a decedent at the time of death and where no judicial determination of domicile for death tax purposes has been made in any of such states, any executor or the taxing official of any such state may elect to invoke this chapter. Such election shall be evidenced by the sending of a notice by registered mail, receipt requested, to the taxing officials of each such state and to each executor, ancillary administrator and interested person. Any executor may reject such election by sending a notice by registered mail, receipt requested, to the taxing officials involved and to all other executors within 40 days after the receipt of such notice of election. If such election is rejected, no further proceedings shall be had under this chapter. If such election is not rejected, the dispute as to the death taxes shall be determined solely as provided in this chapter, and any proceedings that may have been theretofore taken in this State to determine or assess such death taxes in the courts or otherwise shall be annulled and of no effect.
43 Del. Laws, c. 5, §  2;  30 Del. C. 1953, §  1702;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 17. INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES › § 1703. Compromise of death taxes due this State.

§ 1703. Compromise of death taxes due this State.
In any case in which an election is made as provided in § 1702 of this title and not rejected, the Secretary of Finance may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this State. Such agreement shall not be effective unless approved by the State Tax Appeal Board. If an agreement cannot be reached and the arbitration proceeding specified in § 1704 of this title is commenced and thereafter an agreement is arrived at, a written agreement may be entered into at any time before the arbitration proceeding is concluded. Upon the filing of such agreement or duplicate thereof with the authority which would have jurisdiction to assess the death tax of this State if the decedent died domiciled in this State, an assessment of the amount of tax agreed upon shall be made, and such assessment shall finally and conclusively fix and determine the amount of death tax due this State.
43 Del. Laws, c. 5, §  3;  30 Del. C. 1953, §  1703;  57 Del. Laws, c. 741, §§  7A, 7B;
2023 Delaware Code › Title 30 - State Taxes › Chapter 17. INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES › § 1705. Penalty and interest for nonpayment of tax.

§ 1705. Penalty and interest for nonpayment of tax.
In any case where it is determined by the board of arbitration that the decedent died domiciled in this State, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 1% per month, or fraction thereof.
43 Del. Laws, c. 5, §  5;  30 Del. C. 1953, §  1705;  57 Del. Laws, c. 707, §  6;
2023 Delaware Code › Title 30 - State Taxes › Chapter 17. INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES › § 1706. Reciprocal application.

§ 1706. Reciprocal application.
This chapter shall apply only to cases in which each of the states involved has a law substantially similar to this chapter.
43 Del. Laws, c. 5, §  6;  30 Del. C. 1953, §  1706;
2023 Delaware Code › Title 30 - State Taxes › Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT › Subchapter I. Land Donated for Conservation or Preservation › § 1801. Short title.

§ 1801. Short title.
This subchapter shall be known as the “Delaware Land and Historic Resources Protection Incentives Act of 1999.”
72 Del. Laws, c. 254, §  1;  73 Del. Laws, c. 6, §  1;