Delaware § 2072 Determination of qualified research and development expenses

Delaware Statutes

§ 2072 — Determination of qualified research and development expenses

Delaware § 2072

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 20BUSINESS TAX CREDITS AND DEDUCTIONS

Subch.Credit for Research and Development Expenses

This text of Delaware § 2072 (Determination of qualified research and development expenses) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 2072 (2026).

Text

In prescribing standards for determining which qualified research and development expenses are considered Delaware qualified research and development expenses for purposes of computing the credit provided by this chapter, the Director may consider the location where the services are performed and other factors that the Director within the Director’s sound discretion reasonably determines are relevant for the determination.

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In prescribing standards for determining which qualified research and development expenses are considered Delaware qualified research and development expenses for purposes of computing the credit provided by this chapter, the Director may consider the location where the services are performed and other factors that the Director within the Director’s sound discretion reasonably determines are relevant for the determination.