§ 20E-102. Definitions [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2].
§ 20E-102. Definitions [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2]. 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 […]
§ 20E-103. Tax credit for expenses associated with human organ or bone marrow donation [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2].
§ 20E-103. Tax credit for expenses associated with human organ or bone marrow donation [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2]. (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 […]
§ 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 […]
§ 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 […]
§ 2081. Definitions.
§ 2081. Definitions. As used in this subchapter: (1) “Affiliated group” has the meaning provided by § 1504 of the Internal Revenue Code (26 U.S.C. § 1504), but including for this purpose pass-through entities, as defined in § 1601 of this title that would be includible if they were classified as corporations, the equity interests […]
§ 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 […]
§ 2083. Credits for New Economy Jobs Program employment.
§ 2083. Credits for New Economy Jobs Program employment. (a) Subject to the limitations contained in § 2084 of this title and to such return requirements as may be imposed by the Delaware Bank Commissioner, Delaware Insurance Commissioner, or the Secretary, qualified employers shall be eligible during their first certified year and for the 10 […]
§ 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 […]
§ 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 […]
§ 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 […]