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2025 Delaware Code
Title 30 - State Taxes
Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS
Subchapter IX. New Economy Jobs Program Credits
§ 2085. Disposition of unused credits.
Universal Citation:
30 DE Code § 2085 (2025)
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§ 2085. Disposition of unused credits.
To the extent a qualified employer's or a qualified retained employer's New Economy Jobs Program credits exceed any amounts otherwise due for the taxes and fees listed under § 2083(a) of this title but do not exceed the limitation of § 2084 of this title, such unused credits shall be paid to it in the nature of tax refunds.
76 Del. Laws, c. 78, § 1; 80 Del. Laws, c. 207, § 3;
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