Del. Code tit. 30 § 2073

Current through 2024 Legislative Session Act Chapter 531

Section 2073 - Time limitations

A taxpayer who is eligible for the Research and Development Tax Credit under this chapter for the taxable year in which the Delaware qualified research and development expenses are taken into account for purposes of Delaware income taxation shall continue to be eligible for the credit permitted under this chapter, even if the federal research and development tax credit provided by § 41 of the Internal Revenue Code has been terminated or revoked.

30 Del. C. § 2073

Amended by Laws 2015, ch. 207,s 2, eff. 3/17/2016.

Amended by Laws 2013, ch. 81,s 1, eff. 7/1/2013.

72 Del. Laws, c. 23, § 4; 75 Del. Laws, c. 140, § 2; 77 Del. Laws, c. 329, § 64(d); 78 Del. Laws, c. 76, § 66; 78 Del. Laws, c. 292, § 55.;