Section 1117 - [See Note] Earned income tax credit(a) An individual who is a resident of this State shall be entitled to a nonrefundable credit against the individual's tax otherwise due under this chapter in the amount of 20% of the corresponding federal earned income credit allowed pursuant to § 32 or successor provision of the Internal Revenue Code [ 26 U.S.C. § 32 ].(b) In the case of spouses who file a joint federal return but who elect to determine their Delaware taxes separately, the credit allowed under subsection (a) of this section may only be used by the spouse with the greater tax otherwise due, computed without regard to this credit.(c) In no event shall the credit allowed under subsection (a) of this section exceed the tax otherwise due under this chapter. 75 Del. Laws, c. 221, § 1.;This section is set out more than once. See also Del. C. § 1117, effective on the date of the last of the following to occur: (1) The Division of Revenue has implemented the personal income tax release of the Integrated Revenue Administration System. (2) The Secretary of Finance provides a written notice to the Registrar of Regulations that the contingency in paragraph (1) of this section has been fulfilled...