Statutes, codes, and regulations
Delaware Administrative Code
Title 5 - BankingTaxation
Instructions for Calculation of Employment Tax Credits (5 Del.C.§1105)
Section 1109-4.0 - Annual Limit On Credit

5 Del. Admin. Code § 1109-4.0

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Current through Register Vol. 28, No. 7, January 1, 2025
Section 1109-4.0 - Annual Limit On Credit
4.1 The amount of the employment tax credit allowable for the current tax year (including any credit carried forward as provided below) shall not exceed 50 percent of the amount of tax imposed on the taxpayer under Section 1105(a) and 1101A of Title 5 of the Delaware Code for the current tax year.

5 Del. Admin. Code § 1109-4.0

10 DE Reg. 1046 (12/01/06)