Statutes, codes, and regulations
Delaware Administrative Code
Title 5 - BankingTaxation
Instructions for Calculation of Employment Tax Credits (5 Del.C.§1105)
Section 1109-3.0 - New Investment Required

5 Del. Admin. Code § 1109-3.0

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Current through Register Vol. 28, No. 7, January 1, 2025
Section 1109-3.0 - New Investment Required
3.1 The employment tax credit provided above may not be claimed until the taxpayer has made new investments of at least $15,000 per qualified employee in excess of the numbers of employees employed by the taxpayer in full-time employment during the base year.

5 Del. Admin. Code § 1109-3.0