Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1116
Delaware investment credit [Repealed]
Official textdelcode.delaware.govlast amended
Amendment history
68 Del. Laws, c. 203, § 1; 69 Del. Laws, c. 458, § 1; 81 Del. Laws, c. 49, § 19; 81 Del. Laws, c. 244, §§ 2, 5, 5; 81 Del. Laws, c. 374, § 49; repealed by 84 Del. Laws, c. 233, § 63, effective Sept. 21, 2023.
Source: view the official text
In this title (40 sections)
- 30-574 · Fraud and false statements; class E felony
- 30-575 · Period of limitations on criminal prosecutions: jurisdiction
- 30-576 · Misdemeanors
- 30-581 · Inspection of returns by federal, state and local officials
- 30-582 · Lodging tax collection
- 30-1101 · Meaning of terms
- 30-1102 · Imposition and rate of tax; separate tax on lump-sum…
- 30-1103 · Resident individual defined
- 30-1104 · Nonresident individual defined
- 30-1105 · Taxable income
- 30-1106 · Modifications [For application of this section, see 83 Del.…
- 30-1107 · Deductions
- 30-1108 · Standard deduction
- 30-1109 · Itemized deductions [For application of this section, see 66…
- 30-1110 · Personal exemptions and credits
- 30-1111 · Credit for income tax paid to another state
- 30-1112 · Historic rehabilitation
- 30-1113 · Credit for active members of volunteer firefighting,…
- 30-1114 · Child care and dependent care expense credit
- 30-1115 · Subchapter S — Business tax credits [Repealed]
- 30-1116 · Delaware investment credit [Repealed]
- 30-1117 · Earned income tax credit
- 30-1118 · Tax credit for expenses associated with human organ or bone…
- 30-1121 · Imposition of tax upon nonresidents
- 30-1122 · Modified Delaware source income
- 30-1123 · Delaware adjusted gross income
- 30-1124 · Income derived from sources in Delaware
- 30-1125 · Individual who is Delaware resident for part of year;…
- 30-1126 · Withholding of income tax on sale or exchange of real estate…
- 30-1127 · Deduction for federal income taxes [Repealed]
- 30-1131-1142 · Imposition of tax; Computation and payment; Tax not…
- 30-1143-1145 · Partnership entity not taxable; Character of items;…
- 30-1146-1148 · Taxable year; Method of accounting; Adjustments…
- 30-1149 · Basis of adjustments [Repealed]
- 30-1151 · Employer to withhold tax from wages or other remuneration
- 30-1152 · Information statement for employee
- 30-1153 · Credit for tax withheld
- 30-1154 · Information returns and payment of tax withheld
- 30-1155 · Employer’s liability for withheld taxes
- 30-1156 · Employer’s failure to withhold