Delaware § 2073 Time limitations

Delaware Statutes

§ 2073 — Time limitations

Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 20 BUSINESS TAX CREDITS AND DEDUCTIONS·Subch. Credit for Research and Development Expenses

A taxpayer who is eligible for the Research and Development Tax Credit under this chapter for the taxable year in which the Delaware qualified research and development expenses are taken into account for purposes of Delaware income taxation shall continue to be eligible for the credit permitted under this chapter, even if the federal research and development tax credit provided by § 41 of the Internal Revenue Code [26 U.S.C. § 41] has been terminated or revoked.

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A taxpayer who is eligible for the Research and Development Tax Credit under this chapter for the taxable year in which the Delaware qualified research and development expenses are taken into account for purposes of Delaware income taxation shall continue to be eligible for the credit permitted under this chapter, even if the federal research and development tax credit provided by § 41 of the Internal Revenue Code [26 U.S.C. § 41] has been terminated or revoked.

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Legislative History

72 Del. Laws, c. 23, § 4 ; 75 Del. Laws, c. 140, § 2 ; 77 Del. Laws, c. 329, § 64(d) ; 78 Del. Laws, c. 76, § 66 ; 78 Del. Laws, c. 292, § 55 ; 79 Del. Laws, c. 81, § 1 ; 80 Del. Laws, c. 207, § 2