Delaware § 2073 Time limitations

Delaware Statutes

§ 2073 — Time limitations

Delaware § 2073

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 20BUSINESS TAX CREDITS AND DEDUCTIONS

Subch.Credit for Research and Development Expenses

This text of Delaware § 2073 (Time limitations) 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, § 2073 (2026).

Text

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.

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