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Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 2001F

Purpose

Official textdelcode.delaware.gov

The purpose of this chapter is to encourage artistic endeavors and investment in Delaware in the film, television, esports, and videogame industries, and the economic opportunities that come with them, by providing a tax credit for qualified production activities in this State.

Amendment history

85 Del. Laws, c. 334, § 1

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In this title (40 sections)
  1. 30-1812 · Definitions
  2. 30-1813 · Preservation and repair of historic structures; tax credits;…
  3. 30-1814 · Preservation tax credits; distribution, transfer and…
  4. 30-1815 · Preservation tax credits; procedures and administration
  5. 30-1816 · Total amount of credits permitted in each fiscal year;…
  6. 30-1817 · Appeals
  7. 30-1901 · Definitions
  8. 30-1902 · Imposition of tax on corporations; exemptions
  9. 30-1903 · Computation of taxable income [For application of this…
  10. 30-1904 · Returns
  11. 30-1905 · Payment of tax
  12. 30-1906 · Short title
  13. 30-1907 · Time of taking effect of tax
  14. 30-1908 · Historic rehabilitation
  15. 30-1909 · Withholding of income tax on sale or exchange of real estate…
  16. 30-1910 · , 1911. Interests and additions to the tax in case of…
  17. 30-1912 · Penalties — Late filing; failure to file returns; false and…
  18. 30-1913-1916 · Court action to compel furnishing of information; lien…
  19. 30-1917 · , 1918. Short title; time of taking effect of tax…
  20. 30-2001 · Short title
  21. 30-2001F · Purpose
  22. 30-2002 · Definitions
  23. 30-2002F · Definitions
  24. 30-2003 · Declaration of policy
  25. 30-2003F · Delaware production tax credit
  26. 30-2004 · Qualification for tax credit; Neighborhood Assistance Act…
  27. 30-2004F · Loan-out withholding
  28. 30-2005 · State income tax credit; amount
  29. 30-2005F · Entertainment production tax credit; procedures and…
  30. 30-2006 · Limitations on credits
  31. 30-2006F · Appeals
  32. 30-2007 · Unused tax credit
  33. 30-2007F · Audit
  34. 30-2008 · Administrative costs
  35. 30-2008F · Report
  36. 30-2009F · Total amount of credits permitted in each fiscal year;…
  37. 30-2010 · Definitions
  38. 30-2010F · Data disclosure and sharing
  39. 30-2011 · Investment and employment credit against corporation income…
  40. 30-2011F · Sunset clause
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