5 Del. Admin. Code § 1109-5.0
Current through Register Vol. 28, No. 7, January 1, 2025
Section 1109-5.0 - Applicable Years5.1 The employment tax credit specified in Section 2.1 above may be earned and applied only in tax years beginning after December 31, 1996 and ending before January 1, 2012, subject to the credit carryover described below.5.2 The employment tax credit specified in Section 2.2 above may be earned and applied only in tax years beginning after December 31, 2011 and ending before January 1, 2032, subject to the credit carryover described below.5 Del. Admin. Code § 1109-5.0
20 DE Reg. 654 (2/1/2017) (Final)