Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 2072
Determination of qualified research and development expenses
Official textdelcode.delaware.gov
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 within the Director’s sound discretion reasonably determines are relevant for the determination.
Amendment history
72 Del. Laws, c. 23, § 4; 70 Del. Laws, c. 186, § 1
Source: view the official text
In this title (40 sections)
- 30-2032 · Definitions [For application of this subchapter, see 67 Del.…
- 30-2033 · Reduction in business taxes and/or license fees for…
- 30-2034 · Rules and regulations [For application of this subchapter,…
- 30-2035 · Confidentiality [For application of this subchapter, see 67…
- 30-2036 · Department responsibilities [For application of this…
- 30-2037 · Limitation on credits [For application of this subchapter,…
- 30-2040 · Credit against corporation income tax for clean energy…
- 30-2051 · Declaration of purpose [Suspended beginning in Fiscal Year…
- 30-2052 · Definitions [Suspended beginning Fiscal Year 2013; see 85…
- 30-2053 · Agency plans [Suspended beginning Fiscal Year 2013; see 85…
- 30-2054 · Department review of plans [Suspended beginning in Fiscal…
- 30-2055 · Rules and regulations [Suspended beginning in Fiscal Year…
- 30-2056 · Agency provision of commuter benefits [Suspended beginning in…
- 30-2057 · Preemption [Suspended beginning in Fiscal Year 2013; see 85…
- 30-2061 · Alternative calculation of Headquarters Management…
- 30-2062 · Credit against income tax for new Headquarters Management…
- 30-2063 · Occupational license; exemption from occupational gross…
- 30-2064 · Regulations
- 30-2070 · Amount of credit and applicable procedures
- 30-2071 · Application of Internal Revenue Code
- 30-2072 · Determination of qualified research and development expenses
- 30-2073 · Time limitations
- 30-2074 · Transitional rule [Repealed]
- 30-2075 · Limitation on credits [Repealed]
- 30-2080 · Declaration of purpose
- 30-2081 · Definitions
- 30-2082 · Certification as a qualified employer; recertification
- 30-2083 · Credits for New Economy Jobs Program employment
- 30-2084 · Limitation on credits and qualified withholding payments
- 30-2085 · Disposition of unused credits
- 30-2086 · Sunset date [Repealed]
- 30-2090 · Legislative findings and purpose; creation of the business…
- 30-2091 · Definitions
- 30-2092 · Business finder’s fee credit
- 30-2093 · New business certification process
- 30-2094 · Tax credit application process
- 30-2095 · Reports
- 30-2096 · Reconsideration
- 30-2097 · Limitations on credits
- 30-2101 · General license requirement for occupations