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  2. U.S. State Codes
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  4. Delaware
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  6. Title 30 - State Taxes
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  8. Chapter 11. Personal Income...
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  10. Subchapter II Resident Individuals


Subchapter II Resident Individuals


  • § 1105 Taxable income.
  • § 1106 Modifications.
  • § 1107 Deductions.
  • § 1108 Standard deduction.
  • § 1109 Itemized deductions [For application of this section, see 66 Del. Laws, c. 86, § 8].
  • § 1110 Personal exemptions and credits.
  • § 1111 Credit for income tax paid to another state.
  • § 1112 Historic rehabilitation.
  • § 1113 Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.
  • § 1114 Child care and dependent care expense credit.
  • § 1115 Subchapter S — Business tax credits [Repealed].
  • § 1116 Angel Investor Job Creation and Innovation Act credit [For application of this section, see 81 Del. Laws, c. 244, §§ 4, 5] [Effective until Jan. 1, 2022].
  • § 1116 Delaware investment credit [For application of this section, see 81 Del. Laws, c. 244, §§  4, 5] [Effective Jan. 1, 2022].
  • § 1117 Earned income tax credit.
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