Go to Previous Versions
of
this Section
2025 Delaware Code
Title 30 - State Taxes
Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS
Subchapter X. Business Finder’s Fee Tax Credit
§ 2092. Business finder's fee credit.
Universal Citation:
30 DE Code § 2092 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
§ 2092. Business finder's fee credit.
(a) Subject to the limitations of this subchapter, a certified sponsor firm and a certified new business firm shall each be eligible for a tax credit equal to $500 times the total number of full-time Delaware employees of the certified new business firm each tax year for 3 tax years from the new business certification date.
(b) The Division shall develop rules and regulations consistent with this subchapter to implement the provisions herein.
77 Del. Laws, c. 300, § 1; 81 Del. Laws, c. 49, § 19;
Disclaimer: These codes may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
