§ 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 […]
§ 2091. Definitions.
§ 2091. Definitions. As used in this subchapter: (1) “Affiliate” means any business organization or person that directly, or indirectly through 1 or more intermediaries, controls, or is controlled by, or is under common control with, the person or business entity specified, or person who is an officer, director, partner, or trustee of the person […]
§ 2061. Alternative calculation of Headquarters Management Corporation tax.
§ 2061. Alternative calculation of Headquarters Management Corporation tax. (a) Except in the case of a Headquarters Management Corporation described in subsection (b) of this section (but only to the extent that paragraph (1) of such subsection does not apply), during each of the 10 taxable years commencing with the first taxable year following the […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 2040. Credit against corporation income tax for clean energy technology device manufacturers.
§ 2040. Credit against corporation income tax for clean energy technology device manufacturers. (a) In the case of any taxpayer that: (1) Places in service a qualified facility in which the taxpayer is engaged in clean energy technology device manufacturing, as defined in § 2010(24) of this title; and (2) Otherwise satisfies the requirements contained […]
§ 2051. Declaration of purpose [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271].
§ 2051. Declaration of purpose [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. The purpose of this subchapter shall be to mitigate traffic congestion associated with state employees’ commuting to and from the work place, and to facilitate compliance with the requirements of the Clean Air Act [42 U.S.C. § […]