§ 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 […]
§ 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 […]
§ 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. […]
§ 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 […]