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2025 Delaware Code
Title 30 - State Taxes
Chapter 11. PERSONAL INCOME TAX
Subchapter II. Resident Individuals
- § 1105. Taxable income.
- § 1106. Modifications [For application of this section, see 83 Del. Laws, c. 338, § 2] [Effective until Jan. 1, 2026].
- § 1106. Modifications [For application of this section, see 83 Del. Laws, c. 338, § 2] [Effective Jan. 1, 2026].
- § 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 Subchapter S — Business tax credits [Repealed].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. Delaware investment credit [Repealed].
- § 1117. Earned income tax credit.
- § 1118. Tax credit for expenses associated with human organ or bone marrow donation.
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