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2021 Delaware Code
Title 30 - State Taxes
Chapter 11. Personal Income Tax
Subchapter II. Resident Individuals
§ 1107. Deductions.
Universal Citation: 30 DE Code § 1107. (2021)
§ 1107. Deductions.
The deduction of a resident individual shall be the standard deduction, unless the individual elects to itemize deductions as provided in § 1109 of this title.
30 Del. C. 1953, § 1107; 57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 342, § 2; 66 Del. Laws, c. 86, § 3; 70 Del. Laws, c. 186, § 1;
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