Personal Income Tax

Del. Code tit. 30, ch. 11

in effect

Del. Code tit. 30, § 1101 Meaning of terms.

Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States referring to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States shall mean the Internal Revenue Code of 1986 [26 U.S.C. § 1 et seq.] and amendments thereto and other laws of the United States relating to federal income taxes, as the same may have been or shall become effective, for any taxable year.

Del. Code tit. 30, § 1102 Imposition and rate of tax; separate tax on lump-sum distributions.

(a) (1) For taxable years beginning before January 1, 1985, the amount of tax shall be determined as follows: 1.4% of the amount of taxable income not in excess of $1,000; 2.0% of the amount of taxable income in excess of $1,000, but not in excess of $2,000; 3.0% of the amount of taxable income in excess of $2,000, but not in excess of $3,000; 4.2% of the amount of taxable income in excess of $3,000, but not in excess of $4,000; 5.2% of the amount of taxable income in excess of $4,000, but not in excess of $5,000; 6.2% of the amount of taxable income in excess of $5,000, but not in excess of $6,000; 7.2% of the amount of taxable income in excess of $6,000, but not in excess of $8,000; 8.0% of the amount of taxable income in excess of $8,000, but not in excess of $10,000; 8.2% of the amount of taxable income in excess of $10,000, but not in excess of $15,000; 8.4% of the amount of taxable income in excess of $15,000, but not in excess of $20,000; 8.8% of the amount of taxable income in excess of $20,000, but not in excess of $25,000; 9.4% of the amount of taxable income in excess of $25,000, but not in excess of $30,000; 11.0% of the amount of taxable income in excess of $30,000, but not in excess of $40,000; 12.2% of the amount of taxable income in excess of $40,000, but not in excess of $50,000; 13.5% of the amount of taxable income in excess of $50,000. (2) For taxable years beginning after December 31, 1984, and before January 1, 1986, the amount of tax shall be determined as follows: 1.3% of the amount of taxable income not in excess of $1,000; 1.8% of the amount of taxable income in excess of $1,000, but not in excess of $2,000; 2.7% of the amount of taxable income in excess of $2,000, but not in excess of $3,000; 3.8% of the amount of taxable income in excess of $3,000, but not in excess of $4,000; 4.7% of the amount of taxable income in excess of $4,000, but not in excess of $5,000; 5.6% of the amount of taxable income in excess of $5,000, but not in excess of $6,000; 6.5% of the amount of taxable income in excess of $6,000, but not in excess of $8,000; 7.2% of the amount of taxable income in excess of $8,000, but not in excess of $10,000; 7.4% of the amount of taxable income in excess of $10,000, but not in excess of $15,000; 7.6% of the amount of taxable income in excess of $15,000, but not in excess of $20,000; 7.9% of the amount of taxable income in excess of $20,000, but not in excess of $25,000; 8.5% of the amount of taxable income in excess of $25,000, but not in excess of $30,000; 9.9% of the amount of taxable income in excess of $30,000, but not in excess of $40,000; 10.7% of the amount of taxable income in excess of $40,000. (3) For taxable years beginning after December 31, 1985, and before January 1, 1987, the amount of tax shall be determined as follows: 1.2% of the amount of taxable income not in excess of $1,000; 1.6% of the amount of taxable income in excess of $1,000, but not in excess of $2,000; 2.5% of the amount of taxable income in excess of $2,000, but not in excess of $3,000; 3.5% of the amount of taxable income in excess of $3,000, but not in excess of $4,000; 4.3% of the amount of taxable income in excess of $4,000, but not in excess of $5,000; 5.1% of the amount of taxable income in excess of $5,000, but not in excess of $6,000; 5.9% of the amount of taxable income in excess of $6,000, but not in excess of $8,000; 6.6% of the amount of taxable income in excess of $8,000, but not in excess of $10,000; 6.7% of the amount of taxable income in excess of $10,000, but not in excess of $15,000; 6.9% of the amount of taxable income in excess of $15,000, but not in excess of $20,000; 7.2% of the amount of taxable income in excess of $20,000, but not in excess of $25,000; 7.7% of the amount of taxable income in excess of $25,000, but not in excess of $30,000; 9.0% of the amount of taxable income in excess of $30,000, but not in excess of $40,000; 9.7% of the amount of taxable income in excess of $40,000. (4) For taxable years beginning after December 31, 1986, and before January 1, 1988, the amount of tax shall be determined as follows: 1.0% of the amount of taxable income not in excess of $1,000; 1.4% of the amount of taxable income in excess of $1,000, but not in excess of $2,000; 2.3% of the amount of taxable income in excess of $2,000, but not in excess of $3,000; 3.2% of the amount of taxable income in excess of $3,000, but not in excess of $4,000; 3.9% of the amount of taxable income in excess of $4,000, but not in excess of $5,000; 4.6% of the amount of taxable income in excess of $5,000, but not in excess of $6,000; 5.4% of the amount of taxable income in excess of $6,000, but not in excess of $8,000; 6.0% of the amount of taxable income in excess of $8,000, but not in excess of $10,000; 6.1% of the amount of taxable income in excess of $10,000, but not in excess of $15,000; 6.3% of the amount of taxable income in excess of $15,000, but not in excess of $20,000; 6.5% of the amount of taxable income in excess of $20,000, but not in excess of $25,000; 7.0% of the amount of taxable income in excess of $25,000, but not in excess of $30,000; 8.2% of the amount of taxable income in excess of $30,000, but not in excess of $40,000; 8.8% of the amount of taxable income in excess of $40,000. (5) For taxable years beginning after December 31, 1987, and before January 1, 1996, the amount of tax shall be determined as follows: 3.2% of taxable income in excess of $2,000, but not in excess of $5,000; 5.0% of taxable income in excess of $5,000, but not in excess of $10,000; 6.0% of taxable income in excess of $10,000, but not in excess of $20,000; 6.6% of taxable income in excess of $20,000, but not in excess of $25,000; 7.0% of taxable income in excess of $25,000, but not in excess of $30,000; 7.6% of taxable income in excess of $30,000, but not in excess of $40,000; 7.7% of taxable income in excess of $40,000. (6) For taxable years beginning after December 31, 1995, and before January 1, 1997, the amount of tax shall be determined as follows: 3.2% of taxable income in excess of $2,000 but not in excess of $5,000; 5.0% of taxable income in excess of $5,000 but not in excess of $10,000; 6.0% of taxable income in excess of $10,000 but not in excess of $20,000; 6.35% of taxable income in excess of $20,000 but not in excess of $25,000; 6.65% of taxable income in excess of $25,000 but not in excess of $30,000; 7.1% of taxable income in excess of $30,000. (7) For taxable years beginning after December 31, 1996, and before January 1, 1999, the amount of tax shall be determined as follows: 3.1% of taxable income in excess of $2,000 but not in excess of $5,000; 4.85% of taxable income in excess of $5,000 but not in excess of $10,000; 5.8% of taxable income in excess of $10,000 but not in excess of $20,000; 6.15% of taxable income in excess of $20,000 but not in excess of $25,000; 6.45% of taxable income in excess of $25,000 but not in excess of $30,000; 6.9% of taxable income in excess of $30,000. (8) For taxable years beginning after December 31, 1998, and before January 1, 2000, the amount of tax shall be determined as follows: 2.60% of taxable income in excess of $2,000 but not in excess of $5,000; 4.30% of taxable income in excess of $5,000 but not in excess of $10,000; 5.20% of taxable income in excess of $10,000 but not in excess of $20,000; and 5.60% of taxable income in excess of $20,000 but not in excess of $25,000. (9) For taxable years beginning after December 31, 1998, and before January 1, 2000, the amount of tax shall be determined by reference to paragraph (a)(8) of this section and 5.95% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.40% of taxable income in excess of $60,000. (10) For taxable years beginning after December 31, 1999, and before January 1, 2010, the amount of tax shall be determined as follows: 2.2% of taxable income in excess of $2,000 but not in excess of $5,000; 3.9% of taxable income in excess of $5,000 but not in excess of $10,000; 4.8% of taxable income in excess of $10,000 but not in excess of $20,000; 5.2% of taxable income in excess of $20,000 but not in excess of $25,000; and 5.55% of taxable income in excess of $25,000 but not in excess of $60,000. (11) For taxable years beginning after December 31, 1999, and before January 1, 2010, the amount of tax shall be determined by reference to paragraph (a)(10) of this section and 5.95% of taxable income in excess of $60,000. (12) For taxable years beginning after December 31, 2009, and before January 1, 2012, the amount of tax shall be determined as follows: 2.2% of taxable income in excess of $2,000 but not in excess of $5,000; 3.9% of taxable income in excess of $5,000 but not in excess of $10,000; 4.8% of taxable income in excess of $10,000 but not in excess of $20,000; 5.2% of taxable income in excess of $20,000 but not in excess of $25,000; 5.55% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.95% of taxable income in excess of $60,000. (13) For taxable years beginning after December 31, 2011, and before January 1, 2014, the amount of tax shall be determined as follows: 2.2% of taxable income in excess of $2,000 but not in excess of $5,000; 3.9% of taxable income in excess of $5,000 but not in excess of $10,000; 4.8% of taxable income in excess of $10,000 but not in excess of $20,000; 5.2% of taxable income in excess of $20,000 but not in excess of $25,000; 5.55% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.75% of taxable income in excess of $60,000. (14) For taxable years beginning after December 31, 2013, the amount of tax shall be determined as follows: 2.2% of taxable income in excess of $2,000 but not in excess of $5,000; 3.9% of taxable income in excess of $5,000 but not in excess of $10,000; 4.8% of taxable income in excess of $10,000 but not in excess of $20,000; 5.2% of taxable income in excess of $20,000 but not in excess of $25,000; 5.55% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.6% of taxable income in excess of $60,000. (b) (1) In addition to the tax imposed under subsection (a) of this section, there is hereby imposed a separate tax in the amount determined in paragraph (b)(2) of this section, on the ordinary income portion of a lump sum distribution received by every resident individual, estate or trust. (2) The amount of the tax imposed by this subsection for any taxable year shall be an amount equal to the amount of the initial separate tax for such year, multiplied by a fraction, the numerator of which is the ordinary income portion of a lump sum distribution for the taxable year, and the denominator of which is the total taxable amount of such distribution for such year. (3) The initial separate tax for any taxable year is an amount equal to 10 times the tax which would be imposed by subsection (a) of this section if the taxable income referred to were equal to one tenth of the total taxable amount of the lump sum distributed for the taxable year. (4) The recipient of a lump-sum distribution shall be liable for the tax imposed by this subsection. (5) For purposes of this subsection, the rules concerning multiple distributions and distributions of annuity contracts as specified in § 402(e)(2) of the Internal Revenue Code [26 U.S.C. § 402(e)(2)] shall be applicable. (6) For purposes of this subsection, the definition and special rules applying to the tax on lump-sum distributions as specified in § 402(e)(4) of the Internal Revenue Code [26 U.S.C. § 402(e)(4)] shall be applicable. (7) For purposes of this subsection, the rules relating to rollover as specified in § 402(c) and (e)(1)(B) of the Internal Revenue Code [26 U.S.C. § 402(c) and (e)(1)(B)] shall be applicable. (c) The tax rates established by paragraph (a)(4) of this section shall be revoked effective January 1, 1988, unless the Secretary of Labor has, on or before June 10, 1987, made a written determination, submitted to the Governor, Speaker of the House and President Pro Tempore of the Senate, that the total full-time equivalent employment in the State, as regularly reported by the State Department of Labor, has averaged an annual increase of 6,000 full-time equivalent jobs in nonagricultural wage and salary employment as reported by the Delaware Department of Labor during the period from June 1, 1984, through May 31, 1987. Once the condition of this subsection has been satisfied, there shall be no revocation of the paragraph (a)(4) of this section rates by reason of this subsection. In the event of any revocation of the tax rates established by paragraph (a)(4) of this section, the following rates shall become effective: 1.0% of the amount of taxable income not in excess of $1,000; 1.4% of the amount of taxable income in excess of $1,000, but not in excess of $2,000; 2.3% of the amount of taxable income in excess of $2,000, but not in excess of $3,000; 3.2% of the amount of taxable income in excess of $3,000, but not in excess of $4,000; 3.9% of the amount of taxable income in excess of $4,000, but not in excess of $5,000; 4.6% of the amount of taxable income in excess of $5,000, but not in excess of $6,000; 5.4% of the amount of taxable income in excess of $6,000, but not in excess of $8,000; 6.0% of the amount of taxable income in excess of $8,000, but not in excess of $10,000; 6.1% of the amount of taxable income in excess of $10,000, but not in excess of $15,000; 6.3% of the amount of taxable income in excess of $15,000, but not in excess of $20,000; 6.5% of the amount of taxable income in excess of $20,000, but not in excess of $25,000; 7.0% of the amount of taxable income in excess of $25,000, but not in excess of $30,000; 8.2% of the amount of taxable income in excess of $30,000, but not in excess of $40,000; 9.2% of the amount of taxable income in excess of $40,000, but not in excess of $50,000; 10.1% of the amount of taxable income in excess of $50,000. (d) (1) In lieu of the tax imposed by subsection (a) of this section there is imposed for each taxable year on the tax table income of every individual whose tax table income for the taxable year does not exceed $60,000, or such lesser amount as the Director may determine but in any event not less than $20,000, a tax determined under tables, applicable to such taxable years, which shall be prescribed by the Director of Revenue. The amounts of tax prescribed in such tables shall be computed on the basis of the rates prescribed by subsection (a) of this section. (2) For purposes of this subsection, the term “tax table income” means Delaware taxable income as defined in § 1105 (residents) and § 1121 (nonresidents) of this title. (3) This subsection shall not apply to an estate or trust. (e) Where the rates of tax prescribed in subsection (a) of this section are changed during a taxable year, the Secretary of Finance shall prescribe such rules and regulations as are necessary to compute the increase in rates of tax on the proportion of income earned subsequent to the effective date of change in rate.

Del. Code tit. 30, § 1103 Resident individual defined.

A resident individual of this State means an individual: (1) Who is domiciled in this State to the extent of the period of such domicile; provided, however, an individual who is present in a foreign country or countries for at least 495 full days in any consecutive 18-month period, and during such period of 18 consecutive months is not present in this State for more than 45 days, and does not maintain a permanent place of abode in this State at which the individual’s spouse, children or parents are present for more than 45 days, and is not an employee of the United States, its agencies or instrumentalities (including members of the Armed Forces) shall not be considered a resident of this State during such period; or (2) Who maintains a place of abode in this State and spends in the aggregate more than 183 days of the taxable year in this State.

Del. Code tit. 30, § 1104 Nonresident individual defined.

A nonresident individual of this State means an individual who is not a resident individual of this State.

Del. Code tit. 30, § 1105 Taxable income.

The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in this subchapter.

Del. Code tit. 30, § 1106 Modifications [For application of this section, see 83 Del. Laws, c. 338, § 2].

(a) Additions. — There shall be added to federal adjusted gross income: (1) a. Interest qualifying under § 103 of the United States Internal Revenue Code of 1986 [26 U.S.C. § 103] or any similar statute, other than interest on obligations and securities of this State and its political subdivisions and authorities; and b. Dividends paid by a regulated investment company (sometimes referred to as a mutual fund) qualifying under § 852(b)(5) of the United States Internal Revenue Code of 1986 [26 U.S.C. § 852(b)(5)] or any similar statute; provided, that dividends attributable to interest on obligations and securities of this State and its political subdivisions and authorities may be excluded from such addition if the amount of interest attributable thereto is reported in writing to the holder or owner of the shares or units of the regulated investment company by or on behalf of the manager of the regulated investment company, and such report states the dollar amount or percentage of Delaware and non-Delaware dividends pertaining to the taxpayer; (2) The amount of any deduction for depletion of oil and gas wells allowed under § 611 of the Federal Internal Revenue Code of 1986 [26 U.S.C. § 611] to the extent such deduction is determined by reference to § 613 of the Federal Internal Revenue Code [26 U.S.C. § 613] (relating to percentage depletion); (3) Any deduction, to the extent such deduction exceeds $30,000, for a net operating loss carryback as provided for in § 172 of the Internal Revenue Code or successor provisions. (b) Subtractions. — There shall be subtracted from federal adjusted gross income: (1) a. Interest on obligations of the United States and its territories and possessions, or of any authority, commission or instrumentality of the United States, to the extent includable in gross income for federal income tax purposes, but exempt from state income taxes under the laws of the United States; and b. Dividends paid by a regulated investment company (as defined in § 851 of the United States Internal Revenue Code of 1986 [26 U.S.C. § 851], or any similar statute, sometimes referred to as a mutual fund) to the extent such dividends are attributable to interest paid on obligations of the United States and its territories and possessions, or of any authority, commission or instrumentality of the United States, which interest would be subject to subtraction from federal adjusted gross income under paragraph (b)(1)a. of this section if such obligations were owned directly by an individual and the interest on them were paid to such individual. The portion of the dividends of a regulated investment company which represents United States government interest which is exempt from state income taxes under this subparagraph shall be as reported in writing to the holder or owner of the share or units of the regulated investment company by or on behalf of the manager of the regulated investment company, and such report shall state the dollar amount or percentage of exempt and nonexempt dividends pertaining to the taxpayer; (2) The amount of $2,000 by any person who has a total and permanent disability or by a person who is over 60 years of age, and (i) whose earned income in the taxable year is less than $2,500 and (ii) whose adjusted gross income (without reduction by this exclusion) does not exceed $10,000. For purposes of this paragraph (2), in the case of spouses filing a joint return, the amount of the exclusion shall be $4,000 if (i) both are either over 60 years of age or have total and permanent disabilities or 1 is over 60 years of age and the other has a total and permanent disability and (ii) their total earned income in the taxable year is less than $5,000 and their adjusted gross income does not exceed $20,000; (3) a. For taxable years beginning before January 1, 2022: 1. Amounts received, not to exceed $2,000, by persons under age 60 as pensions from employers, the United States, this State, or any subdivision of this State; or 2. Amounts received, not to exceed $12,500, by persons age 60 or older as pensions from employers, the United States, this State, or any subdivision of this State, or as eligible retirement income. b. For taxable years beginning on January 1, 2022, and ending before January 1, 2027: 1. For persons under age 60, the greater of: A. Amounts received, not to exceed $2,000, as pensions from employers, the United States, this State, or any subdivision of this State; or B. Amounts received, not to exceed $12,500, as a United States military pension. 2. For persons age 60 or older, amounts received, not to exceed $12,500, as pensions from employers, the United States, this State, or any subdivision of this State, or as eligible retirement income. c. For the taxable year beginning on January 1, 2027: 1. For persons under age 60, the greater of: A. Amounts received, not to exceed $2,000, as pensions from employers, the United States, this State, or any subdivision of this State; or B. Amounts received, not to exceed $15,000, as a United States military pension. 2. For persons age 60 or older, the greater of: A. Amounts received, not to exceed $12,500, as pensions from employers, the United States, this State, or any subdivision of this State, or as eligible retirement income; or B. Amounts received, not to exceed $15,000, as a United States military pension. d. For the taxable year beginning on January 1, 2028: 1. For persons under age 60, the greater of: A. Amounts received, not to exceed $2,000, as pensions from employers, the United States, this State, or any subdivision of this State; or B. Amounts received, not to exceed $20,000, as a United States military pension. 2. For persons age 60 or older, the greater of: A. Amounts received, not to exceed $12,500, as pensions from employers, the United States, this State, or any subdivision of this State, or as eligible retirement income; or B. Amounts received, not to exceed $20,000, as a United States military pension. e. For taxable years beginning on or after January 1, 2029: 1. For persons under age 60, the greater of: A. Amounts received, not to exceed $2,000, as pensions from employers, the United States, this State, or any subdivision of this State; or B. Amounts received, not to exceed $25,000, as a United States military pension. 2. For persons age 60 or older, the greater of: A. Amounts received, not to exceed $12,500, as pensions from employers, the United States, this State, or any subdivision of this State, or as eligible retirement income; or B. Amounts received, not to exceed $25,000, as a United States military pension. f. For the purposes of this paragraph (b)(3): 1. A. “Eligible retirement income” includes distributions received from “qualified retirement plans” defined in § 4974 of the federal Internal Revenue Code ( “IRC” ) (26 U.S.C. § 4974) or a successor provision, cash or deferred arrangements described in IRC § 401(k) (26 U.S.C. § 401(k)) or a successor provision, government deferred compensation plans described in IRC § 457 (26 U.S.C. § 457) or a successor provision, dividends, capital gains, interest, and rental income from real property less deductible rental expenses. B. For purposes of this paragraph (b)(3)f., eligible retirement income received by spouses as joint tenants with right of survivorship or as tenants by the entirety is deemed to have been received ½ by each. 2. “United States military pension” means a pension received as a result of an individual’s service in the Army, Navy, Air Force, Marine Corps, Space Force, Coast Guard, the commissioned corps of the National Oceanic and Atmospheric Administration, the commissioned corps of the Public Health Service, or the National Guard. 3. The dollar limits of the subtraction modifications specified in this paragraph (b)(3) apply individually to each spouse who is receiving a United States military pension on a joint return. The total subtraction modification may not exceed twice the relevant limit. 4. A. A person who is age 60 or older is eligible for the subtraction under this paragraph (b)(3) only if 1 of the following applies: I. For a person who is age 60 or older and legally domiciled in this State before January 1, 2027, the person is legally domiciled in this State for at least 3 years. II. For a person who is age 60 or older and legally domiciled in this State on or after January 1, 2027, the person is legally domiciled in this State for at least 5 years. B. For purposes of this paragraph (b)(3)f.4. of this section, a person is legally domiciled in this State if the person is a “resident individual” under § 1103 of this title. (4) Social Security benefits paid by the United States and all payments received under the Railroad Retirement Act of 1974 [45 U.S.C. §§ 231-231[v]] to the extent included in federal adjusted gross income; (5) An amount equal to the portion of the wages paid or incurred for the taxable year which is disallowed as a deduction for federal tax purposes under § 280C, Internal Revenue Code [26 U.S.C. § 280C], relating to portion of wages for which the new jobs tax credit is claimed; (6) Benefits received by a resident individual through participation in a travelink program certified by the Delaware Department of Transportation to the extent such benefits are included in the federal adjusted gross income of the taxpayer; (7) Any deduction, consistent with the operation of § 172 of the Internal Revenue Code [26 U.S.C. § 172] or successor provision, to carry forward losses which were carried back in calculating federal taxable income but which were prevented from being carried back under paragraph (a)(3) of this section; (8) a. Distributions received from qualified retirement plans as defined in § 4974 of the Internal Revenue Code (I.R.C.) [26 U.S.C. § 4974], cash or deferred arrangements described in § 401(k) of the I.R.C. [26 U.S.C. § 401(k)], and governmental deferred compensation plans described in § 457 of the I.R.C. [26 U.S.C. § 457], to the extent such distributions are applied within the tax year of the distributions for books, tuition or fees at an institution of higher education attended by the person or by any of the person’s dependents who have not attained the age of 26, so long as such amounts received have been included in the person’s federal adjusted gross income. b. For the purposes of this section, an institution of higher education is a school which: 1. Admits as regular students only individuals having a certificate of graduation from a high school or the recognized equivalent of such a certificate; 2. Is legally authorized in this or another state to provide a program of education beyond high school; and 3. Provides an educational program for which it awards a bachelor’s or higher degree or provides a program which is acceptable for full credit toward such a degree, a program of postgraduate or postdoctoral studies or a program of training to prepare students for gainful employment in a recognized occupation. (9) The amount of any refund of Delaware State income taxes imposed under this chapter, to the extent included in federal adjusted gross income for the tax period. (10) The amount of any unemployment benefits received in calendar years 2020 and 2021, to the extent included in federal adjusted gross income. (11) Any amount, up to a limit of $1,000, contributed by an individual during the taxable year to 1 or more accounts established and maintained pursuant to the DE529 Education Savings Plan as set forth in subchapter XII of Chapter 34 of Title 14, provided, however, that no deduction shall be permitted under this subsection for any amount contributed through: a. A change in the designated beneficiary of; or b. A transfer or rollover from an account established and maintained pursuant to the DE529 Education Savings Plan as set forth in subchapter XII of Chapter 34 of Title 14; and provided further, that no deduction shall be permitted under this section for any amount contributed during the taxable year to an account in a Delaware sponsored tuition program for expenses intended or used for tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school; and provided further, that no deduction shall be permitted under this subsection for any amount contributed during the taxable year for an individual, head of household, married filing separate combined, or married filing separate filer with a federal adjusted gross income greater than $100,000 or for joint filers, with a federal adjusted gross income greater than $200,000. For spouses filing a joint return with federal adjusted gross income not greater than $200,000, the amount of the subtraction shall be the amount contributed by the spouses, up to a limit of $2,000. (12) Any amount, up to a limit of $5,000, contributed by an individual during the taxable year to 1 or more accounts established and maintained pursuant to the Delaware Achieving a Better Life Experience (ABLE) Program as set forth in Chapter 96A of Title 16; provided, however, that no deduction shall be permitted under this subsection for any amount contributed through: a. A change in the designated beneficiary of; or b. A transfer or rollover from an account established and maintained pursuant to the Delaware Achieving a Better Life Experience Program as set forth in Chapter 96A of Title 16. For spouses filing a joint return, the amount of the subtraction shall be the amount contributed by the spouses, up to a limit of $10,000. (c) Fiduciary adjustment. — There shall be added to, or subtracted from, federal adjusted gross income, as the case may be, the taxpayer’s share of the fiduciary adjustment determined under § 1634 of this title. (d) To determine taxable income under this subchapter, an amount is added to or subtracted from the amount of federal taxable income for such year as computed for purposes of the federal income tax: (1) For property acquired and placed in service after December 31, 2025, and before January 1, 2031, which would otherwise be eligible for expensing under § 70301 of P.L. 119-21, to continue the amortization and depreciation of such property under the United States Internal Revenue Code [26 U.S.C. § 1 et seq.] provisions in effect immediately before the enactment of § 70301 of P.L. 119-21, rather than under § 70301 of P.L. 119-21. (2) For qualified production property, as defined in § 70307 of P.L. 119-21, acquired and placed in service after December 31, 2025, and before January 1, 2031, to continue the amortization and depreciation of such property under the United States Internal Revenue Code [26 U.S.C. § 1 et seq.] provisions in effect immediately before the enactment of § 70307 of P.L. 119-21, rather than under § 70307 of P.L. 119-21.

Del. Code tit. 30, § 1107 Deductions.

The deduction of a resident individual shall be the standard deduction, unless the individual elects to itemize deductions as provided in § 1109 of this title.

Del. Code tit. 30, § 1108 Standard deduction.

(a) Except as otherwise provided in subsections (b) and (c) of this section: (1) For taxable periods ending before January 1, 1999, the standard deduction of a resident individual shall be $1,300, and the standard deduction of resident spouses shall be $1,600 if they file a joint return and $800 each if they file separate returns; (2) For taxable periods beginning after December 31, 1998, and before January 1, 2000, the standard deduction of a resident individual shall be $3,250, and the standard deduction of resident spouses shall be $4,000 if they file a joint return and $2,000 each if they file separate returns; and (3) For taxable periods beginning after December 31, 1999, the standard deduction of a resident individual shall be $3,250, and the standard deduction of resident spouses shall be $6,500 if they file a joint return and $3,250 each if they file separate returns. (b) The sum of $2,500 shall be added to the standard deduction determined under subsection (a) of this section in each of the following circumstances: (1) For the taxpayer who has attained the age of 65 before the close of the taxable year; (2) For the spouse of the taxpayer if a joint return is not made by the taxpayer and the spouse, if the spouse has attained the age of 65 before the close of such taxable year and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer; (3) For the taxpayer who is blind at the close of the taxable year; and (4) For the spouse of the taxpayer if a separate return is made by the taxpayer, and if the spouse is blind and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. For purposes of this paragraph (b)(4), the determination of whether the spouse is blind shall be made as of the close of the taxable year of the taxpayer, except that if the spouse dies during such taxable year such determination shall be made as of the time of such death. (c) For purposes of this section, an individual is blind only if the individual’s central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if the individual’s visual acuity is greater than 20/200 but is accompanied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.

Del. Code tit. 30, § 1109 Itemized deductions [For application of this section, see 66 Del. Laws, c. 86, § 8].

(a) General. — In determining taxable income under this chapter, in lieu of the standard deduction provided by § 1108 of this title, a resident individual may elect to deduct the sum of the itemized deductions claimed on the federal income tax return as shall be permitted under the laws of the United States as the same are or shall become effective for any taxable year in determining the federal taxable income, or, if the person does not itemize deductions or elects the credit for foreign taxes paid on the federal return, the person may deduct the sum of the itemized deductions to which the person would have been entitled had the person itemized the deductions (including the deduction for foreign taxes paid) on the federal return, as follows: (1) Reduced by all of the following: a. The amount thereof representing income taxes imposed by this State. b. The amount of any income tax imposed on the person for the taxable year by another state of the United States or a political subdivision thereof or the District of Columbia on income derived from sources therein if the person elected to take such amount as a credit in accordance with § 1111(a) of this title. c. The amount of medical expenses paid by the donor associated with human organ or bone marrow donation, in which the donor claimed a tax credit for such medical expenses under § 1118 of this title. (2) Increased by all of the following: a. An amount equal to the excess of the state employee automobile mileage reimbursement allowance over the standard mileage rate allowed as a charitable deduction for federal income tax purposes for unreimbursed automobile transportation expense incurred by an individual while serving as a volunteer for a charitable organization as defined in § 170(c), Internal Revenue Code, 26 U.S.C.§ 170(c). b. In the case of a self-employed individual, the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, the taxpayer’s spouse and dependents, less the amount allowed the taxpayer as a deduction pursuant to 26 U.S.C. § 162( l ) or successor provision of the Internal Revenue Code. For purposes of this paragraph (a)(2)b. “self-employed taxpayer” shall mean a resident individual whose gross income is more than ½ derived from a trade, business or profession and not derived as an employee. Income in the nature of interest, dividends or other investment income shall not constitute self-employment income. No self-employed taxpayer whose total cost of insurance for health care for the taxpayer, spouse and dependents exceeds the gross income from the trade, business or profession shall be entitled to the deduction under this paragraph (a)(2)b. c. For taxable years beginning after December 31, 1986, and before January 1, 1988, an amount equal to 12% of itemized deductions determined under this section without regard to this paragraph (a)(2)c. d. For tax years beginning on or after January 1, 2024, for a resident individual who is an active member of a labor organization during the tax year, an amount equal to the annual cost to the resident individual to maintain membership in the labor organization, not to exceed $500, except that an individual is not eligible for the increase under this paragraph (a)(2)d. as follows: 1. If the individual has taken a deduction on their federal income tax return for any cost to maintain membership in a labor organization. 2. To the extent the payments are not deductible under applicable federal law, for any amounts paid to or through a labor organization for any of the following: A. For employee benefits, pension contributions, or similar benefits or compensation. B. That were used in connection with lobbying or political expenditures, or settlement or investigatory costs or assessments of a government entity. (b) Spouses. — Spouses, both of whom are required to file returns under this chapter, shall be allowed to itemize their deductions only if both elect to do so. (c) For purposes of subsection (a) of this section, the amount of itemized deductions representing income taxes imposed by: (i) this State, or (ii) another state of the United States or a political subdivision thereof or the District of Columbia on income derived from sources therein if a resident elected to take such amount as a credit in accordance with § 1111(a) of this title shall be deemed to equal the amount of such taxes reduced by the amount of such taxes multiplied by the percentage determined under § 68(a) of the Internal Revenue Code [26 U.S.C. § 68(a)] or successor provision thereof.

Del. Code tit. 30, § 1110 Personal exemptions and credits.

(a) For tax years ending before January 1, 1996, a resident shall be allowed an exemption of $1,250 for each exemption to which that resident is entitled for the taxable year for federal income tax purposes. Resident persons age 60 or over shall be allowed one additional personal exemption. (b) For tax years beginning after December 31, 1995, resident individuals shall be allowed a personal credit against the individual’s tax otherwise due under this chapter in the amount of: (1) $110 for each personal exemption to which such individual is entitled for the taxable year for federal income tax purposes; plus (2) An additional $110 in the case of each resident person age 60 or over. (c) In no event shall the credit allowed under subsection (b) of this section exceed the tax otherwise due under this chapter.

Del. Code tit. 30, § 1111 Credit for income tax paid to another state.

(a) Allowance of credit. — A resident individual shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed for the taxable year by another state of the United States, or the District of Columbia, on income derived from sources therein which is also subject to tax under this chapter. (b) Limitation on credit. — The credit allowable under this section, with respect to the income tax imposed upon the taxpayer for the taxable year by each other taxing jurisdiction, shall not exceed the amount computed by multiplying the tax otherwise due under this chapter by a fraction, the numerator of which is the amount of the taxpayer’s taxable income derived from sources in the other taxing jurisdiction (applying the rules of § 1122 of this title) and the denominator of which is the entire taxable income.

Del. Code tit. 30, § 1112 Historic rehabilitation.

A resident individual shall be allowed a credit against such individual’s tax otherwise due under this chapter in accordance with the provisions of the Historic Preservation Tax Credit Act (Chapter 18 of this title), which credits shall be against any taxes imposed under this chapter; provided however, that all claimed credits are accompanied by a Certificate of Completion issued by the Delaware State Historic Preservation Office certifying that such credits have been earned in compliance with that act.

Del. Code tit. 30, § 1113 Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.

A resident individual who is an active member, as defined by the rules and bylaws of the company, during the tax year of a Delaware volunteer fire, ambulance, or rescue service company or its auxiliary shall be allowed a nonrefundable credit against the tax imposed by this chapter in the amount of $1,000. The Secretary may prescribe such rules and regulations as the Secretary deems necessary to carry out the purpose of this statute.

Del. Code tit. 30, § 1114 Child care and dependent care expense credit.

(a) A resident individual shall be entitled to a credit against that individual’s tax otherwise due under this chapter in the amount of 50 percent of the child and dependent care expense credit allowable for federal income tax purposes for the same tax year. In no event shall the allowable credit under this subsection exceed the tax otherwise due under this chapter. (b) In the case of spouses who file a joint federal return but who elect to determine their Delaware taxes separately, the credit allowed pursuant to this subsection may only be applied against the tax imposed on the spouse with the lower taxable income, computed without regard to such credit, and shall not exceed such tax.

Del. Code tit. 30, § 1115 Subchapter S — Business tax credits [Repealed].

Repealed by 72 Del. Laws, c. 467, § 7, effective July 18, 2000.

Del. Code tit. 30, § 1116 Delaware investment credit [Repealed].

Del. Code tit. 30, § 1117 Earned income tax credit.

(a) (1) For any tax year beginning before January 1, 2022, an individual who is a resident of this State may receive a nonrefundable credit against the individual’s tax otherwise due under this chapter in the amount of 20% of the corresponding federal earned income credit allowed under § 32 or successor provision of the Internal Revenue Code (26 U.S.C. § 32). (2) For any tax year beginning on or after January 1, 2022, an individual who is a resident of this State may receive a credit against the individual’s tax under this chapter in an amount based on a percentage of the corresponding federal earned income credit allowed under § 32 or successor provision of the Internal Revenue Code (26 U.S.C. § 32). The individual may claim either of the following amounts: a. 20% of the corresponding federal earned income tax credit, not to exceed the tax otherwise due under this chapter. b. 4.5% of the corresponding federal earned income tax credit, of which the amount that exceeds the tax otherwise due under this chapter is refundable. (b) In the case of spouses who file a joint federal return but who elect to determine their Delaware taxes separately, the credit allowed under subsection (a) of this section may only be used by the spouse with the greater tax otherwise due, computed without regard to this credit. (c) The credit allowed under paragraph (a)(1) of this section may not exceed the tax otherwise due under this chapter.

Del. Code tit. 30, § 1118 Tax credit for expenses associated with human organ or bone marrow donation.

(a) A donor is allowed as a credit against the donor’s tax otherwise due under this chapter in an amount not to exceed $10,000 of unreimbursed expenses specified in subsection (b) of this section if, while living, the taxpayer or a dependent of the taxpayer donates 1 or more human organs, or a part thereof, or bone marrow, to another human for human organ transplantation. (b) The tax credit allowed under this section may be claimed for: (1) Medical, travel, and lodging expenses paid by the donor to the extent such expenses are reasonable in amount, related to the donation, and not reimbursable by the donor. (2) The donor’s lost wages related to the donation, net of any amounts paid or payable to the donor relating to the transplantation including amounts paid by the employer for traditional paid time off, paid by the employer for other than traditional paid time off, and under Chapters 23 and 37 of Title 19 or any policy of insurance. (c) The tax credit allowed under this section must be claimed in the taxable year in which the human organ transplantation occurs. Notwithstanding anything to the contrary under this title, to the extent that expenses specified in subsection (b) of this section are incurred in the previous taxable year, such expenses must be claimed in the taxable year in which the human organ transplantation occurred. In circumstances where expenses specified in subsection (b) of this section are incurred within 12 months after the human organ transplantation occurred, such expenses may be taken in the taxable year incurred, provided that the aggregate credit allowable under this chapter for any 1 human organ transplantation does not exceed $10,000. (d) Notwithstanding anything in this section to the contrary, for any taxable year, the total credit allowable for a donor under this section may not exceed $10,000. (e) To the extent a taxpayer’s tax credits pursuant to this section exceed any amounts otherwise due for the taxes listed under subsection (a) of this section, such unused credits shall be paid to the taxpayer in the nature of tax refunds. (f) For purposes of this section, “donor” and “traditional paid time off” mean as defined in § 20E-102 of this title.

Del. Code tit. 30, § 1121 Imposition of tax upon nonresidents.

A tax is hereby imposed for each taxable year on the taxable income of every nonresident individual of this State equal to the tax determined under § 1102 of this title as if such individual were a resident, reduced by the credit allowed under § 1110(b) of this title, and the difference, multiplied by a fraction, the numerator of which is such individual’s modified Delaware source income and the denominator of which is such individual’s Delaware adjusted gross income.

Del. Code tit. 30, § 1122 Modified Delaware source income.

The modified Delaware source income of a nonresident individual means that part of such individual’s federal adjusted gross income and modifications provided for under § 1106 of this title derived from sources within this State determined under § 1124 of this title.

Del. Code tit. 30, § 1123 Delaware adjusted gross income.

The Delaware adjusted gross income of an individual means such individual’s federal adjusted gross income with the modifications provided for under § 1106 of this title.

Del. Code tit. 30, § 1124 Income derived from sources in Delaware.

(a) General. — That part of a nonresident individual’s federal adjusted gross income derived from sources within this State shall be the sum of the following: (1) The amount of items of income, gain, loss and deduction entering into the federal adjusted gross income which is derived from sources in this State, including: a. The individual’s distributive share of partnership income and deductions determined under § 1623 of this title, b. The individual’s share of estate or trust income and deductions determined under § 1640 of this title, and c. The individual’s distributive share of the income and deductions of an S corporation; and (2) The portion of the modifications described in § 1106(a)-(c) of this title which relate to income derived from sources in this State, including any modifications attributable to the individual as a partner or as a shareholder of an S corporation. (b) Income and deductions having source within this State. — Items of income, gain, loss and deduction derived from, or connected with, sources within this State are those items attributable to: (1) Compensation, other than pensions, as an employee in the conduct of the business of an employer, for personal services: a. Rendered in this State, or b. Attributable to employment in this State and not required to be performed elsewhere; (2) The ownership or disposition of any interest in real or tangible personal property in this State (including that percentage of ordinary and capital gain dividends received from a real estate investment trust, as defined in § 856 of the Internal Revenue Code (26 U.S.C § 856), that is attributable to rents from real property located in Delaware or gain from the disposition of real property located in Delaware); (3) A business, trade, commerce, profession or vocation carried on in this State; or (4) Winnings from pari-mutuel wagering derived from the conduct of pari-mutuel activities within this State. (c) Intangibles. — Income from intangible personal property, including annuities, dividends, interest and gains from the disposition of intangible personal property, shall constitute income derived from sources within this State only to the extent that such income is from property employed by the taxpayer in a business, trade, commerce, profession or vocation carried on in this State. For purposes of this subsection, intangible assets of the taxpayer which are treated as held for investment for federal income tax purposes (or would be so treated if such assets were held by an individual) shall not be considered as property employed by the taxpayer in a business, trade, commerce, profession or vocation carried on in this State. Notwithstanding the foregoing and for purposes of this subsection, assets whose acquisition, management and disposition constitute integral parts of the taxpayer’s regular trade or business operations (other than the operations of a taxpayer whose trade or business is that of investing) shall not be considered held for investment. (d) Deduction for losses. — Deductions for capital losses, net capital gains and net operating losses shall be based solely on income, gains, losses and deductions derived from, or connected with, sources in this State, but otherwise shall be determined in the same manner as the corresponding federal deductions. (e) Nonresident shareholders of S corporation. — For purposes of subsection (a) of this section, in the case of a nonresident individual who is a shareholder of an S corporation, the rules provided in subsections (a) and (c) of § 1145 [repealed] of this title shall apply in the same manner as if such S corporation were a partnership and such nonresident individual were a nonresident partner. (f) Apportionment and allocation. — If a business, trade, commerce, profession or vocation is carried on partly within this State and partly without this State, the items of income and deduction derived from, or connected with, sources within this State shall be determined by apportionment and allocation under rules prescribed by the Director of the Division of Revenue. (g) Service in armed forces. — Compensation paid by the United States for service in the armed forces of the United States performed by a nonresident shall not constitute income derived from sources within this State.

Del. Code tit. 30, § 1125 Individual who is Delaware resident for part of year; computation of tax.

An individual who is a resident of this State for only part of a taxable year shall have the election to either: (1) Report and compute the tax as payable by such individual under this chapter as if the individual were a resident for the entire taxable year and be allowed the applicable credit as provided in § 1111 of this title; or (2) Report and compute the tax as if the individual were a nonresident of this State for the entire year, except, however, that for purposes of such computation: a. Such individual’s modified Delaware source income (as otherwise determined under § 1122 of this title) for that period during which such individual was a resident of this State shall include all items of income, gain, loss and deduction whether or not derived from, or connected with, sources within this State; and b. The credit provided by § 1111 of this title shall be allowed; provided that, however, for purposes of computing such credit, the amount of income taxes paid to another state shall be deemed to be limited by an amount which bears the same ratio to the total income taxes actually paid by such individual to such other state for such taxable year as the amount of Delaware adjusted gross income derived from sources within such other state (applying the rules of § 1124 of this title) while such individual was a resident of this State bears to the total Delaware adjusted gross income derived from sources within such other state (applying the rules of § 1124 of this title) for such taxable year.

Del. Code tit. 30, § 1126 Withholding of income tax on sale or exchange of real estate by nonresident individuals.

(a) Definitions. — (1) “Director” means the Director of the Division of Revenue or the Secretary of Finance of the State. (2) “Nonresident individual” means, for purposes of this section, an individual who is not a resident individual of this State for the individual’s entire tax year. (3) “Recorder” means the official with the duty to record deeds and similar instruments. (4) “Transfer under a deed in lieu of foreclosure” includes all of the following: a. A transfer by the owner of the property to the following: 1. With respect to a deed in lieu of foreclosure of a mortgage, the mortgagee, the assignee of the mortgage, or any designee or nominee of the mortgagee or assignee of the mortgage. 2. With respect to a deed in lieu of foreclosure of any other lien instrument, the holder of the debt or other obligation secured by the lien instrument or any designee, nominee, or assignee of the holder of the debt secured by the lien instrument. b. A transfer by any of the persons described in paragraph (a)(4)a. of this section to a subsequent purchaser for value. (5) “Transfer under a foreclosure of a mortgage or other lien instrument” includes the following: a. With respect to the foreclosure of a mortgage, all of the following: 1. A transfer by the sheriff or other party authorized to conduct the foreclosure sale under the mortgage to 1 of the following: A. The mortgagee or the assignee of the mortgage. B. Any designee, nominee, or assignee of the mortgagee or assignee of the mortgage. C. Any purchaser, substituted purchaser, or assignee of any purchaser or substituted purchaser of the foreclosed property. 2. A transfer by any of the persons described in paragraphs (a)(5)a.1.A. and (a)(5)a.1.B. of this section to a subsequent purchaser for value. b. With respect to the foreclosure of any other lien instrument, all of the following: 1. A transfer by the party authorized to make the sale to 1 of the following: A. The holder of the debt or other obligation secured by the lien instrument. B. Any designee, nominee, or assignee of the holder of the debt secured by the lien instrument. C. Any purchaser, substituted purchaser, or assignee of any purchaser or substituted purchaser of the foreclosed property. 2. A transfer by any of the persons described in paragraphs (a)(5)b.1.A. and (a)(5)b.1.B. of this section to a subsequent purchaser for value. (b) Estimated tax return; alternative forms. — Every nonresident individual who sells or exchanges Delaware real estate shall file with the Recorder 1 of the following: (1) A “Declaration of Estimated Income Tax” for the quarter in which the sale or exchange is settled, applying the highest marginal rate under § 1102 of this title to an estimate of the gain recognized on the sale or exchange. (2) An alternative form prepared by the Director to calculate income tax at the highest marginal rate under § 1102 of this title, applied to the difference between the total amount realized by the transferor and the net balance due at the time of settlement of all recorded liens encumbering the real estate. (3) a. An alternative form prepared by the Director to declare under penalties of perjury 1 of the following: 1. That the sale or exchange of real estate is exempt from recognition of capital gain with respect to the tax year of the sale or exchange. 2. That all or a part of the gain realized that may be excluded from income with respect to the tax year of the sale or exchange. 3. That the sale or exchange of real estate is 1 of the following: A. A transfer under a foreclosure of a mortgage or other lien instrument. B. A transfer under a deed in lieu of foreclosure. b. With respect to a claim of exemption or exclusion under paragraph (b)(3)a.1. or (b)(3)a.2. of this section, a statement of the facts and a citation to the provision of the Internal Revenue Code (Title 26, U.S.C.) relied upon for such exemption or exclusion must also be included in the declaration. (c) Due date of estimated tax return, payment. — The return or form provided for in subsection (b) of this section, and the estimated tax reported due on such return or form, shall be remitted with the deed to the Recorder before the deed shall be recorded. Such payment shall be withheld from the net proceeds of the sale. To the extent that the sale does not result in net proceeds being available for the payment of the estimated tax, the Recorder may accept the form without payment, upon receipt of confirmation from the closing attorney that no funds are available for payment of the tax and that no funds were distributed to the seller. (d) Payment credited to transferor. — The estimated tax remitted under subsection (c) of this section shall be deemed to have been paid to the Director on behalf of the nonresident transferor and the nonresident transferor shall be credited for purposes of §§ 1169 and 1170 of this title as a payment made on the date remitted to the Recorder. (e) Persons or entities not liable for payments. — Neither the transferee, title insurance producer, title insurer, settlement agent, closing attorney, lending institution, nor the real estate agent or broker in a transaction subject to this section shall be liable for any amounts required to be collected and paid over to the Recorder or Director under this section. (f) Tax not imposed; lawful collection of taxes not prohibited. — This section does not: (1) Impose any tax on a transferor or affect any liability of the transferor for any tax; or (2) Prohibit the Director from collecting any taxes due from a transferor in any other manner authorized by law.

Del. Code tit. 30, § 1127 Deduction for federal income taxes [Repealed].

Repealed by 66 Del. Laws, c. 86, § 7, effective Dec. 31, 1987.

Del. Code tit. 30, § 1131-1142 §§ 1131-1142. Imposition of tax; Computation and payment; Tax not applicable; Fiduciary adjustment; Resident and nonresident estate defined; Resident and nonresident trust defined; Taxable income of resident estate or trust; Nonresident beneficiary deduction for resident estates or trusts; Credit for income tax of another state; Accumulation distribution credit for resident beneficiary of trust; Taxable income of a nonresident estate or trust; Share of a nonresident estate, trust or its beneficiaries in income from sources within this State [Repealed].

Repealed by 72 Del. Laws, c. 467, § 7, effective July 18, 2000.

Del. Code tit. 30, § 1143-1145 §§ 1143-1145. Partnership entity not taxable; Character of items; Special rules for nonresident partners [Repealed].

Repealed by 72 Del. Laws, c. 467, § 7, effective July 18, 2000.

Del. Code tit. 30, § 1146-1148 §§ 1146-1148. Taxable year; Method of accounting; Adjustments [Repealed].

Repealed by 72 Del. Laws, c. 467, § 7, effective July 18, 2000.

Del. Code tit. 30, § 1149 Basis of adjustments [Repealed].

Repealed by 71 Del. Laws, c. 217, § 2.

Del. Code tit. 30, § 1151 Employer to withhold tax from wages or other remuneration.

(a) General. — Every employer maintaining an office, or transacting business, within this State and making payment of any wages or other remuneration taxable under this chapter to a resident or nonresident individual whose wages or other remuneration are subject to withholding under the Internal Revenue Code shall deduct and withhold from such wages for each payroll period a tax computed in such manner as to result, insofar as practicable, in withholding from the employee’s wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due from the employee under this chapter with respect to the amount of such wages included in the taxable income during the calendar year. The method of determining the amount to be withheld shall be prescribed by rules or forms of the State Tax Department. The State Tax Department is authorized to promulgate withholding tables for this purpose. (b) Withholding exemptions. — For purposes of this section, an employee shall be entitled to the same number of withholding exemptions as the number of withholding exemptions to which the employee is entitled for federal income tax withholding purposes. An employer may rely upon the number of federal withholding exemptions claimed by the employee. (c) Withholding agreements. — The State Tax Commissioner may enter into agreements with the tax departments of other states (which require income tax to be withheld from the payment of wages or other remuneration and salaries) so as to govern the amounts to be withheld from the wages and salaries of residents of such states under this chapter. Such agreements may provide for recognition of anticipated tax credits in determining the amounts to be withheld and, under rules prescribed by the State Tax Commissioner, may relieve employers in this State from withholding income tax on wages or other remuneration and salaries paid to nonresident employees. The agreements authorized by this subsection are subject to the condition that the tax department of such other states grant similar treatment to residents of this State.

Del. Code tit. 30, § 1152 Information statement for employee.

Every employer required to deduct and withhold tax under this chapter from the wages or other remuneration of an employee shall furnish to each such employee, in respect to the wages or other remuneration paid by such employer to such employee during the calendar year, on or before January 31 of the succeeding year, or, if such employee’s employment is terminated before the close of such calendar year, within 30 days from the date on which the last payment of wages or other remuneration is made, a written statement, as prescribed by the Director of the Division of Revenue, showing: (1) The amount of wages or other remuneration paid by the employer to the employee; (2) The amount deducted and withheld as tax; (3) All information required by the Internal Revenue Service regarding the employee’s eligibility for the federal earned income tax credit; and (4) Such other information as the Director of the Division of Revenue shall prescribe.

Del. Code tit. 30, § 1153 Credit for tax withheld.

Wages upon which tax is required to be withheld shall be taxable under this chapter as if no withholding were required, but any amount of tax actually deducted and withheld under this chapter in any calendar year shall be deemed to have been paid to the State Tax Department on behalf of the person from whom withheld and such person shall be credited with having paid that amount of tax for the taxable year beginning in such calendar year.

Del. Code tit. 30, § 1154 Information returns and payment of tax withheld.

(a) Every employer required to deduct and withhold tax under this chapter shall file a withholding return as prescribed by the Division of Revenue and pay over such tax to the Division of Revenue, or to a depository designated by the Division of Revenue, at a frequency to be determined as follows: (1) An employer whose aggregate amount of taxes required by this subchapter to be deducted and withheld during the lookback period did not exceed the applicable threshold of $4,500 shall be a quarterly filer; (2) An employer whose aggregate amount of taxes required by this subchapter to be deducted and withheld during the lookback period exceeded the applicable threshold of $4,500 but did not exceed the applicable threshold of $25,000 or which had no employees within Delaware during the lookback period shall be a monthly filer; and (3) An employer whose aggregate amount of taxes required by this subchapter to be deducted and withheld during the lookback period exceeded the applicable threshold of $25,000 shall be an eighth-monthly filer. The levels of the applicable thresholds in this subsection are subject to annual adjustment as more fully set forth in § 515 of this title. (b) The Division of Revenue may modify the filing frequency defined in paragraphs (a)(1)-(3) of this section for any taxpayer, in response to a request from the taxpayer, upon a showing by the taxpayer that they would suffer a hardship if required to comply with the statutory filing frequency. (c) A quarterly filer shall file a return and pay over taxes required to be deducted and withheld under this chapter not later than the last day of the month following the close of each calendar quarter. (d) A monthly filer shall, for each month, file a return and pay over taxes required to be deducted and withheld during such month on or before the fifteenth day of the month following the end of such month. (e) An eighth-monthly filer shall file a return and pay over taxes required to be deducted and withheld under this chapter not later than 3 working days following the end of any deposit or return period during which an employer made any payment subject to a requirement to withhold tax under this chapter. For purposes of this subsection, each month shall be divided into 8 deposit or return periods. These deposit or return periods end on the third, seventh, eleventh, fifteenth, nineteenth, twenty-second, twenty-fifth and last day of every month. (f) (f) For purposes of this subchapter, the term “lookback period” shall refer to the 12-month period between July 1 and June 30 immediately preceding the calendar year for which the filing frequency is determined by reference to the lookback period. (g) (g) Any employer required under the provisions of § 6302 (or successor provision) of the Internal Revenue Code [26 U.S.C. § 6302] to deposit federal employment taxes by electronic funds transfer shall be required to deposit taxes withheld under this subchapter by electronic funds transfer, except that, for purposes of this subsection, 1 year shall be added to the “applicable effective date” on which deposit by electronic funds transfer is required of a particular employer under regulations promulgated pursuant to the provisions of § 6302 (or successor provision) of the Internal Revenue Code [26 U.S.C. § 6302]. The Director of Revenue shall prescribe such regulations as may be necessary for the development and implementation of an electronic funds transfer system which is required to be used for the collection of taxes withheld under this chapter. Such system shall be designed in such manner as may be necessary to ensure that such taxes will be credited to an account maintained by the State Treasurer on the date on which the return and taxes would otherwise have been required to be filed under this subchapter. (h) Any employer that demonstrates it filed and paid over withholding taxes under this chapter on or before the date on which it was required to deposit federal employment taxes shall be deemed to have established reasonable cause for late filing and payment of withheld taxes for purposes of Chapter 5 of this title. (i) Information returns. — Any person: (1) Required to withhold, account for, and pay over taxes under this chapter for which federal information return form W-2 is required; (2) Making any payment of salary, fee, commission or other compensation for services to any Delaware resident individual or to any individual nonresident for work done or services performed or rendered within Delaware for which federal information returns form 1099 MISC or successor form is required; (3) Otherwise withholding Delaware taxes from payment of any wage, pension, distribution or other remuneration; or (4) Making any payment of any other remuneration to any Delaware resident individual for which any other federal information return is required, shall also file with the Division of Revenue information returns with respect to each such individual to whom such federal forms are required to be issued. If a person is required to make and return such information reports to the Internal Revenue Service on magnetic media or in other machine-readable form under Internal Revenue Code § 6011 (26 U.S.C. § 6011) and regulations thereunder or successor provision, then the information returns required to be made under this section shall, unless excepted by the Director, also be made on magnetic media or in other machine-readable form. All returns required to be filed under this section shall be filed with the Division of Revenue on or before January 31 following the close of the taxpayer’s taxable year.

Del. Code tit. 30, § 1155 Employer’s liability for withheld taxes.

Every employer required to deduct and withhold tax under this chapter is made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the State Tax Department, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of the employer. Any amount of tax actually deducted and withheld under this chapter shall be held to be a special fund in trust for the State Tax Department. No employee shall have any right of action against an employer in respect to any money deducted and withheld from wages and paid over to the State Tax Commissioner in compliance, or in intended compliance, with this chapter.

Del. Code tit. 30, § 1156 Employer’s failure to withhold.

If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for any additions to tax, penalties or interest otherwise applicable in respect to such failure to deduct and withhold.

Del. Code tit. 30, § 1156A Employer to report new hires.

(a) Every employer required to deduct and withhold tax under this chapter shall, within 20 days after the date the employer hires the employee, notify the State Directory of New Hires established pursuant to § 2208 of Title 13 of the hiring of the employee; provided, however, that: (1) An employer that transmits reports magnetically or electronically shall so notify the State Directory by 2 monthly transmissions (if necessary) not less than 12 days nor more than 16 days apart; and (2) An employer that has employees in this State and at least 1 other State and that transmits reports magnetically or electronically may comply with the requirements of this subsection by designating either this State or another state in which the employer has employees, as the state to which the employer will transmit the report required under this section, providing written notification to the Secretary of the federal Department of Health and Human Services of such designation and transmitting the report to such state. (b) Such report shall include the name, address and Social Security number of the newly hired employee, the date services for remuneration were first performed by the employee, and the name and address of, and identifying number assigned under § 6109 of the Internal Revenue Code of 1986 (26 U.S.C. § 6109) to, the employer. (c) Each report shall be made on a W-4 form or, at the option of the employer, an equivalent form, and may be transmitted to the State Directory of New Hires by first-class mail, magnetically, or electronically. (d) An employer who fails or refuses to report the hiring of a new employee as required by this section shall be punished by a fine of $25 for each such failure or refusal. An employer or employee who conspires not to report the hiring of an employee as required by this section, or to supply a false or incomplete report as required by this section, shall be punished by a fine of $500 for each offense. A fine under this section may not be suspended. If the employer is a corporation, criminal liability shall be established pursuant to §§ 281-284 of Title 11. Family Court shall have jurisdiction over violations of this section. (e) For purposes of this section, the following terms shall have the following meanings: (1) “Business day” means a day on which state offices are open for regular business. (2) “Employee” means an individual who is an employee within the meaning of Chapter 24 of the Internal Revenue Code of 1986 (26 U.S.C. § 3401 et seq.), and does not include an employee of a federal or state agency performing intelligence or counterintelligence functions, if the head of such agency has determined that reporting pursuant to the federal law with respect to the employee could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission. (3) “Employer” has the meaning given such term in § 3401(d) of the Internal Revenue Code of 1986 (26 U.S.C. § 3401(d)), and includes any entity and any labor organization. The term “labor organization” has the meaning given such term in § 2(5) of the National Labor Relations Act (29 U.S.C. § 152(5)), and includes any entity (also known as a “hiring hall”) which is used by the organization and an employer to carry out requirements described in § 8(f)(3) (29 U.S.C. § 158(f)(3)) of such act of an agreement between the organization and the employer. (4) “Newly hired employee” means an employee who has not previously been employed by the employer, or who was previously employed by the employer but has been separated from such prior employment for at least 60 consecutive days.

Del. Code tit. 30, § 1157 U.S. Olympics account [Repealed].

Repealed by 73 Del. Laws, c. 179, § 6, effective July 12, 2001.

Del. Code tit. 30, § 1158 Payment of tax on behalf of nonresident shareholders by S corporation.

(a) Every corporation that is an S corporation for federal income tax purposes for any taxable year beginning on or after January 1, 1992, in which it has any shareholder who is a nonresident individual, shall pay, at the times and in the percentages set forth in § 1905 of this title, on behalf of each such nonresident, tax in an amount equal to the highest rate of tax set forth in § 1102(a) of this title multiplied by such nonresident’s distributive share of the income of such corporation determined in accordance with § 1124 of this title. (b) Any payment of tax under subsection (a) of this section by a corporation shall be considered to have been distributed or advanced by such corporation to the nonresident individual on whose behalf such tax was paid on the date such payment was made by such corporation. Such nonresident shall be credited for purposes of §§ 1169 and 1170 of this title with having made a declaration and payment of estimated tax on the date such payment under subsection (a) of this section was made by such corporation, but such deemed payment of estimated tax shall be taken into account for the taxable year of such nonresident in which such nonresident is required to include in taxable income the distributive share of the income of such corporation for which such payment under subsection (a) of this section was made. (c) If an S corporation fails to pay any tax required to be paid by such corporation under subsection (a) of this section, such corporation shall be liable for any penalties, interest and additions to tax applicable to such failure in the same manner as if such tax were required to be paid by the corporation on its own behalf. Notwithstanding any other provision of this title, a nonresident individual who is a shareholder of an S corporation shall not be liable for any penalties, interest or additions to tax as a result of such nonresident’s failure to make any payment of estimated tax otherwise required by § 1170 of this title with respect to such nonresident’s distributive share of such corporation’s income. (d) Any payment of tax made by a corporation under § 1905 of this title with respect to any taxable year of such corporation ending on or before March 31, 1993, for which any payment is required to be made by such corporation under subsection (a) of this section shall be treated as a payment that was made under subsection (a) of this section for all purposes of this section, and no refund of any part of such payment shall be allowable solely on the basis that such payment was not required by § 1905 of this title.

Del. Code tit. 30, § 1159 §§ 1159, 1160. Delaware Breast Cancer Education and Early Detection Fund; Delaware Diabetes Education Fund [Repealed].

Repealed by 73 Del. Laws, c. 179, § 6, effective July 12, 2001. For present law, see §§ 1185 and 1187 of this title.

Del. Code tit. 30, § 1161 Persons required to make returns of income.

An income tax return with respect to the tax imposed by this chapter shall be made by the following: (1) Every resident individual who a. Is required to file a federal income tax return for the taxable year, or b. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or c. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual’s spouse, is more than $15,449. (2) Every nonresident individual who has income from sources in this State. (3), (4) [Repealed.]

Del. Code tit. 30, § 1162 Joint or separate returns of spouses.

(a) If for any taxable year: (1) The federal income tax liability of spouses, either both residents of this State or both nonresidents of this State, is determined on separate federal income tax returns, then their tax liabilities under this chapter for such taxable year shall be separately determined and they shall file separate returns; (2) The federal income tax liability of spouses, either both residents of this State or both nonresidents of this State, is determined on a joint federal income tax return, then they may file either a joint return or separate returns under this chapter, whichever they elect; (3) Neither spouse is required to file a federal income tax return and either or both are required to file a return under this chapter, then they may elect to file separate or joint returns, and, pursuant to such election, their tax liabilities under this chapter for such taxable year shall be either separately or jointly determined, as the case may be; (4) Either spouse is a nonresident and the other a resident, then they shall file separate returns, on such forms as the State Tax Commissioner shall prescribe, and their tax liabilities under this chapter shall be separately determined, unless both elect to file a joint tax return in this State as if both were residents. (b) (1) Whenever the federal income tax liability of a husband and wife is determined on a joint federal income tax return and they file separate Delaware income tax returns pursuant to this chapter, then the items of federal deduction shall be determined for purposes of §§ 1105 and 1109 of this title by reference to the amounts allowed on the husband and wife’s joint federal return and not by reference to amounts that would have been allowed had they filed separate federal returns. (2) In accordance with regulations issued in the sound discretion of the Director, paragraph (b)(1) of this section shall not apply to federal deductions enacted after January 1, 1998, which are intended to reduce or eliminate disparities in federal taxation between married and single persons.

Del. Code tit. 30, § 1163 Returns by fiduciaries.

An income tax return for: (1) Any deceased individual shall be made and filed by an executor, administrator or other person charged with the care of the decedent’s property. A joint or separate final return of a decedent shall be due when it would have been due if the decedent had not died; (2) An individual who is unable to make a return by reason of minority, or other disability, shall be made and filed by a duly authorized agent, guardian, fiduciary or other person charged with the care of the individual’s person or property, other than a receiver in possession of only a part of the individual’s property; (3) An estate or trust shall be made and filed by the fiduciary thereof; (4) Two or more fiduciaries acting jointly, may be made by any 1 of them.

Del. Code tit. 30, § 1164 Notice of qualification as receiver [Repealed].

Repealed by 68 Del. Laws, c. 187, § 5, effective Aug. 9, 1991.

Del. Code tit. 30, § 1165 Change of status as resident or nonresident during the year.

If an individual changes status during the taxable year from resident to nonresident or from nonresident to resident, the individual shall file a return for that portion of the year during which the individual is a resident and the State Tax Commissioner may, by forms or instructions, require the individual to file a return for that portion of the year during which the individual is a nonresident.

Del. Code tit. 30, § 1166 Computation of tax as resident and nonresident [Repealed].

Repealed by 68 Del. Laws, c. 82, § 8, effective July 1, 1991.

Del. Code tit. 30, § 1167 Minimum tax and prorating of exemptions.

If an individual for any taxable year is required to file returns both as a resident and/or as a nonresident under § 1165 of this title: (1) Personal exemptions and the standard deduction shall be prorated between the 2 returns, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and (2) Notwithstanding the provisions of § 1166 of this title [repealed], the total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the 2 returns were includable in 1 return.

Del. Code tit. 30, § 1168 Time and place for filing returns and paying tax.

The income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer’s taxable year. A person required to make and file a return under this chapter shall, without assessment, notice or demand, pay any tax due thereon to the Department of Finance on or before the date fixed for filing such return. The Secretary of Finance shall prescribe the place for filing any return, declaration, statement or other document required pursuant to this chapter and for the payment of any tax.

Del. Code tit. 30, § 1169 Declarations of estimated tax.

(a) Every resident and nonresident individual or trust shall make a declaration of estimated tax for the taxable year in such form as the Director of Revenue may prescribe, if the estimated tax can reasonably be expected to exceed $800. For the purposes of this section, the term “trust” shall mean any trust the fair market value of whose assets at the end of the tax year next preceding the tax year for which estimated taxes are otherwise required by this section equal or exceed $1,000,000. (b) The term “estimated tax” means the amount which the individual or trust estimates to be the individual’s or trust’s income tax under this chapter for the taxable year, less the amount which the individual or trust estimates to be the sum of any credits allowable for tax withheld. (c) If they are eligible to do so for federal tax purposes, spouses may make a joint declaration of estimated tax as if they were 1 taxpayer, in which case the liability with respect to the estimated tax shall be joint and several. If a joint declaration is made but spouses determine their taxes under the chapter separately, the estimated tax for such year may be treated as the estimated tax of either spouse, or may be divided between them, as they may elect. (d) An individual or trust may amend a declaration as prescribed by the State Tax Commissioner.

Del. Code tit. 30, § 1170 Filing of estimated tax returns and payment of estimated tax.

(a) The declaration and payment of estimated tax shall be filed or paid, as the case may be, on or before the dates prescribed by the laws of the United States for filing declarations and payment of estimated federal income tax, except that the State Tax Commissioner may establish other dates for filing declarations and payment of estimated tax. (b) The application of this section to taxable years of less than 12 months shall be in accordance with rules prescribed by the State Tax Commissioner. (c) Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income tax imposed under the provisions of this chapter for the taxable year.

Del. Code tit. 30, § 1171 Income taxes of members of armed forces on death.

(a) In the case of any individual who dies while in active service as a member of the armed forces of the United States, if such death occurred while serving in a combat zone (as determined under this section) or as a result of wounds, disease or injury incurred while so serving: (1) Any tax imposed by this chapter shall not apply with respect to the taxable year in which falls the date of death, or with respect to any prior taxable year ending on or after the first day the individual so served in a combat zone after January 1, 1960; and (2) Any tax under this chapter and under the corresponding provisions of prior revenue laws for taxable years preceding those specified in paragraph (a)(1) of this section which is unpaid at the date of death (including interest, additions to the tax and additional amounts) shall not be assessed, and if assessed the assessment shall be abated, and if collected shall be credited or refunded as an overpayment. (b) Definitions. — (1) Service is performed in a combat zone only if performed on or after the date designated by the President by Executive Order as the date of the commencing of combatant activities in such zone and on or before the date designated by the President by Executive Order as the date of the termination of combatant activities in such zone. (2) The term “combat zone” means any area which the President of the United States by Executive Order designates, for purposes of this section or corresponding provisions of prior income tax laws, as an area in which armed forces of the United States are or have (after January 1, 1960) engaged in combat. (c) In the case of any individual who dies while a member of the armed forces of the United States, if such death occurs as a result of wounds or injury which was incurred while the individual was a member of the armed forces of the United States and which was incurred outside the United States in a terroristic or military action, any tax imposed by this chapter shall not apply: (1) With respect to the taxable year in which falls the date of death; and (2) With respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the wounds or injury were incurred. (d) For purposes of subsection (c) of this section, the term “terroristic or military action” means any terroristic activity which a preponderance of the evidence indicates was directed against the United States or any of its allies (or threat thereof). For purposes of the preceding sentence, the term “military action” does not include training exercises. For purposes of this section, any multinational force in which the United States is participating shall be treated as an ally of the United States.

Del. Code tit. 30, § 1172 Procedures for contributions to the DE529 Education Savings Plan.

(a) The Secretary of Finance shall provide on the Delaware income tax return a means by which an individual claiming and entitled to a refund on such return may elect to have the amount of such refund deposited into an existing DE529 Education Savings Plan account established pursuant to subchapter XII of Chapter 34 of Title 14. (b) The Plans Management Board shall assist the Secretary of Finance with the implementation and administration of this section.

Del. Code tit. 30, § 1173 General requirements concerning returns; notices; records and statements [Repealed].

Repealed by 68 Del. Laws, c. 187, § 5, effective Aug. 9, 1991.

Del. Code tit. 30, § 1174 §§ 1174, 1175. Partnership return; Information returns [Repealed].

Repealed by 72 Del. Laws, c. 467, § 7, effective July 18, 2000.

Del. Code tit. 30, § 1176 Report of change in federal tax liability [Repealed].

Repealed by 68 Del. Laws, c. 187, § 5, effective Aug. 9, 1991.

Del. Code tit. 30, § 1180 Administration of charitable donations through the personal income tax return.

No more than 21 charitable organizations or funds may be included on the personal income tax return for purposes of donations by taxpayers.

Del. Code tit. 30, § 1181 Procedures for contributions to the Delaware Nongame Fish and Wildlife, Habitat and Natural Areas Preservation Fund.

(a) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of any amount to the Delaware Nongame Fish and Wildlife, Nongame Habitat and Natural Areas Preservation Fund established in § 204 of Title 7. (b) The amount so designated by an individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled; or the amount so designated may be added to the individual’s payment of taxes due and shall not be included in the general revenue of the State. (c) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Delaware Nongame Fish and Wildlife, Nongame Habitat and Natural Areas Preservation Fund. (d) To accomplish the purpose of the Fund, the Department of Natural Resources and Environmental Control, with the cooperation of the Division of Revenue, shall use the Fund to provide adequate educational information, including instructions which accompany state income tax return form or schedules.

Del. Code tit. 30, § 1182 Organ and Tissue Donor Awareness Trust Fund.

(a) The Division of Revenue shall provide a space on the state individual income tax form or schedule whereby an individual may voluntarily designate a contribution of any amount desired to the Organ and Tissue Donor Awareness Trust Fund created by § 2729 of Title 16. The amount so designated by an individual on the state income tax return form or schedule shall be deducted from the tax refund to which the individual is entitled or added to the individual’s payment and shall not constitute a charge against the income tax revenues due the State. (b) All contributions to the Organ and Tissue Donor Awareness Trust Fund shall be deposited into the Fund within 20 days after receipt of such funds.

Del. Code tit. 30, § 1182A Beau Biden Foundation.

(a) There is hereby established, within the Office of the State Treasurer, an account for the benefit of the Beau Biden Foundation for the Protection of Children, for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Beau Biden Foundation for the Protection of Children Fund. (c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Beau Biden Foundation for the Protection of Children Fund. (d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Beau Biden Foundation for the Protection of Children Fund. (e) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Beau Biden Foundation for the Protection of Children.

Del. Code tit. 30, § 1183 Emergency Housing Assistance Fund.

(a) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of any amount to the Delaware Emergency Housing Assistance Fund established in § 7953 of Title 29. (b) The amount so designated by an individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled or the amount so designated may be added to the individual’s payment of taxes due and shall not be included in the general revenue of the State. (c) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Emergency Housing Assistance Fund. (d) To accomplish the purpose of this program, the Department of Health and Social Services, with the cooperation of the Division of Revenue, shall use the Fund to provide adequate educational information, including instructions which accompany state income tax return form or schedules.

Del. Code tit. 30, § 1184 SL24: UnLocke the Light Foundation.

(a) There is hereby established an SL24: UnLocke the Light Foundation Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to SL24: UnLocke the Light Foundation Fund. (c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to SL24: UnLocke the Light Foundation Fund. (d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the SL24: UnLocke the Light Foundation Fund. (e) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the SL24: UnLocke the Light Foundation.

Del. Code tit. 30, § 1185 Delaware Breast Cancer Education and Early Detection Fund.

(a) There is hereby established a Breast Cancer Education and Early Detection Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate a contribution to be deducted from the refund that would otherwise be payable to the individual and paid to the Breast Cancer Education and Early Detection Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Breast Cancer Coalition, Inc., to be used for breast cancer education and early detection. (c) An individual who has an income tax liability may, in addition to the obligation, include a donation to be paid to the Breast Cancer Education and Early Detection Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Breast Cancer Coalition, Inc., to be used for breast cancer education and early detection. (d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution to the Breast Cancer Education and Early Detection Fund. (e) The amount so designated by the individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled, or the amount so designated may be added to the individual’s payment of taxes due and shall not be included in the general revenue of the State. (f) From time to time, as determined by the Delaware State Clearinghouse Committee, the Delaware Breast Cancer Coalition, Inc., shall submit a detailed report to the Committee of revenues, expenditures and program measures for the fiscal period in question. Such report shall also be sufficiently descriptive in nature so as to be concise and informative. The Committee may cause the Delaware Breast Cancer Coalition, Inc., to appear before the Committee and to answer such questions as the Committee may require.

Del. Code tit. 30, § 1186 Delaware Combined Campaign for Justice Fund.

(a) There is hereby established a Delaware Combined Campaign for Justice Fund for individuals who claim an overpayment of taxes to designate a portion of the overpayment to be paid to the Fund, or individuals who have an income tax liability to designate an amount to be paid to the Fund, according to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Delaware Combined Campaign for Justice Fund. (c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Delaware Combined Campaign for Justice Fund. (d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule by which an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Combined Campaign for Justice Fund. (e) The Division of Revenue shall determine the total amount designated under to this section and shall transfer the amount designated to the Delaware Combined Campaign for Justice to advance its efforts to fund civil legal services for disadvantaged Delawareans. (f) On a schedule to be determined by the Delaware State Clearinghouse Committee, the Delaware Combined Campaign for Justice shall submit a detailed report to members of the Committee of revenues, expenditures, and program measures for the fiscal period in question. The report must be descriptive, but concise and informative. The Committee may require any person employed by or associated with the Delaware Combined Campaign for Justice to appear before the Committee and to answer questions as the Committee may raise.

Del. Code tit. 30, § 1187 Delaware Diabetes Education Fund.

(a) There is hereby established a Delaware Diabetes Education Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account for individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate a contribution to be deducted from the refund that would otherwise be payable to the individual and paid to the Delaware Diabetes Education Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Chapter of the American Diabetes Association to be used for diabetes education in the State. (c) An individual who has an income tax liability may, in addition to the obligation, include a donation to be paid to the Delaware Diabetes Education Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Chapter of the American Diabetes Association to be used for diabetes education in the State. (d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution to the Delaware Diabetes Education Fund. (e) The amount so designated by the individual on the income tax form shall be deducted from the tax refund to which such individual is entitled or the amount so designated may be added to the individual’s payment of taxes due and shall not be included in the general revenue of the State. (f) From time to time, as determined by the Delaware State Clearinghouse Committee, the Delaware Chapter of the American Diabetes Association shall submit a detailed report to the members of the Committee detailing revenues, expenditures and program measures for the fiscal period in question. The Committee may cause any person employed by or associated with the Delaware Chapter of the American Diabetes Association to appear before the Committee and to answer such questions as the Committee may require.

Del. Code tit. 30, § 1188 Delaware Veterans’ Home Fund.

(a) There is hereby established a Delaware Veterans’ Home Fund within the Secretary of State’s office for: (1) Individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account for individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section; and (2) Deposits pursuant to subsection (g) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate a contribution to be deducted from the refund that would otherwise be payable to the individual and be paid to the Delaware Veterans’ Home Fund. The Division of Revenue shall forward the amount so designated to the Secretary of State, to be held in escrow to be used for the construction as defined in Application for Federal Assistance Form 424C, Land, Operations and Maintenance of a Veterans’ Home in the State. (c) An individual who has an income tax liability may, in addition to the obligation, include a donation to be paid to the Delaware Veterans’ Home Fund. The Division of Revenue shall forward the amount so designated to the Secretary of State, to be held in escrow to be used for the construction as defined in Application for Federal Assistance Form 424C, Land, Operations and Maintenance of a Veterans’ Home in the State. (d) The Division of Revenue shall provide a space on the Delaware State Income Tax Return Form or schedule whereby an individual may voluntarily designate a contribution to the Delaware Veterans’ Home Fund. (e) The amount so designated by the individual on the income tax form shall be deducted from the tax refund to which such individual is entitled, or the amount so designated may be added to the individual’s payment of taxes and shall not be included in the general revenue of the State. (f) From time to time, as determined by the Delaware State Clearing House, the Secretary of State shall submit a detailed report to the members of the Committee detailing revenues, expenditures and program measures for the fiscal period in question. (g) All other moneys, including gifts, bequests, grants or other funds from private or public sources specifically designated for the Delaware Veterans’ Home Fund shall be deposited or transferred to the Delaware Veterans’ Home Fund. The Delaware Veterans’ Home Fund shall not lapse or revert to the General Fund.

Del. Code tit. 30, § 1189 Delaware National Guard and Reserve Emergency Assistance Fund.

(a) Any individual or married couple filing a joint tax return, who claims an overpayment of taxes on an income tax return may designate a contribution to be deducted from the refund that would otherwise be payable to the individual or married couple and be paid to the Delaware National Guard and Reserve Emergency Assistance Fund as established by Governor’s Executive Order No. 35 on June 1, 2012, or any successor fund that shall be lawfully created for the purposes of alleviating financial hardship for Delaware service persons (the “Fund”). The Division of Revenue shall forward the amount so designated to the Adjutant General of the State, and the Adjutant General shall use all amounts received for the purpose of the Fund. (b) Any individual or married couple filing a joint return, in addition to the obligation, may include a donation to be paid to the Fund. The Division of Revenue shall forward the amount so designated to the Adjutant General of the State, and the Adjutant General shall use all amounts received for the purpose of the Fund. (c) The Division of Revenue shall provide a space on the Delaware State Income Tax Return Form or schedule whereby an individual or married couple filing a joint return may voluntarily designate a contribution to the Fund. (d) The amount so designated by the individual or married couple filing a joint return on the income tax form shall be deducted from the tax refund to which such individual or couple is entitled, or the amount so designated may be added to the individual’s or couple’s payment of taxes and shall not be included in the general revenue of the State.

Del. Code tit. 30, § 1190 Delaware Juvenile Diabetes Fund.

(a) There is hereby established a Delaware Juvenile Diabetes Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Delaware Juvenile Diabetes Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Juvenile Diabetes Foundation who shall deposit them to the credit of the Delaware Juvenile Diabetes Fund to be used for diabetes education and early detection. (c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Delaware Juvenile Diabetes Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Juvenile Diabetes Foundation who shall deposit them to the credit of the Delaware Juvenile Diabetes Fund to be used for diabetes education and early detection. (d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Juvenile Diabetes Fund. (e) The amount so designated by the individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled, or the amount so designated may be added to the individual’s payment of taxes due and shall not be included in the general revenue of the State. (f) From time to time as determined by the Delaware State Clearinghouse Committee, the Delaware Juvenile Diabetes Foundation shall submit a detailed report to members of the Committee of revenues, expenditures and program measures for the fiscal period in question. Such report shall also be sufficiently descriptive in nature so as to be concise and informative. The Committee may cause any person employed by or associated with the Delaware Juvenile Diabetes Foundation to appear before the Committee and to answer such questions as the Committee may require.

Del. Code tit. 30, § 1191 Delaware Children’s Fund [Repealed].

Del. Code tit. 30, § 1192 The Delaware Ovarian Cancer Foundation.

(a) To honor and memorialize the lives of Cynthia Waterman and Sidney DeSmyter and all other women who have fought valiantly against the ravages of ovarian cancer, but lost, the Delaware Ovarian Cancer Foundation is hereby established. Individuals who claim an overpayment of taxes may designate an amount to be deposited in the Delaware Ovarian Cancer Foundation, and individuals who have an income tax liability may designate an amount to be paid to the Delaware Ovarian Cancer Foundation, pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more be deducted from the refund that would otherwise be payable to the individual, and, instead, be paid to the Delaware Ovarian Cancer Foundation. The Division of Revenue shall forward the designated amounts to the Delaware Ovarian Cancer Foundation to be used for ovarian cancer research, with emphasis on early detection, education, and awareness. (c) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to be paid to the Delaware Ovarian Cancer Foundation. The Division of Revenue shall forward the designated amounts to the Delaware Ovarian Cancer Foundation to be used for ovarian cancer research, with emphasis on early detection, education and awareness. (d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule where an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Ovarian Cancer Foundation. (e) An amount designated for the Delaware Ovarian Cancer Foundation on the income tax return form must be deducted from the tax refund to which the individual is entitled, or an amount designated may be added to the individual’s payment of taxes due. In neither case may those amounts be included in the general revenue of the State. (f) From time to time as determined by the Delaware State Clearinghouse Committee, the custodians of the Delaware Ovarian Cancer Foundation shall submit a detailed report to members of the Committee of revenues, expenditures, and program measures for the fiscal period in question. The report must be descriptive in nature, as well as concise and informative. The Committee may cause any person employed by or associated with the Delaware Ovarian Cancer Foundation to appear before the Committee and answer questions that the Committee may require.

Del. Code tit. 30, § 1193 The Delaware Chapter of the National Multiple Sclerosis Society Fund.

(a) The Delaware Chapter of the National Multiple Sclerosis Society Fund (Fund) is hereby established for use by individuals who claim an overpayment of taxes to designate an amount to be deposited in an account for the Fund, or for use by individuals who have an income tax liability to designate an amount to be paid to the Fund, pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more be deducted from the refund that would otherwise be payable to the individual and, instead, be paid to the Fund. The Division of Revenue shall forward the amounts designated for the Fund to the Delaware Chapter of the National Multiple Sclerosis Society to be used exclusively by the Delaware Chapter for the benefit of Delawareans who have been diagnosed with multiple sclerosis, and of those Delawareans who may be diagnosed in the future. (c) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to be paid to the Fund. The Division of Revenue shall forward the amounts designated for the Fund to the Delaware Chapter of the National Multiple Sclerosis Society to be used exclusively by the Delaware Chapter for the benefit of Delawareans who have been diagnosed with multiple sclerosis, and of those Delawareans who may be diagnosed in the future. (d) The Division of Revenue shall provide a space on the Delaware income tax return form whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Chapter of the National Multiple Sclerosis Society Fund. (e) The amount designated by an individual on the income tax return form shall be deducted from the tax refund to which the individual is entitled, or the amount designated may be added to the individual’s payment of taxes due, but the amount may not be included in the general revenue of the State. (f) A contribution to the Fund must be forwarded by the Division of Revenue to the Delaware Chapter of the National Multiple Sclerosis Society within 20 days after the receipt of the contribution. (g) From time to time as determined by the Delaware State Clearinghouse Committee, the Delaware Chapter of the National Multiple Sclerosis Society shall submit a report to members of the Committee detailing revenues, expenditures, and program measures for the fiscal period requested. The report must be descriptive in nature, as well as concise and informative. The Committee may summon any person employed by or associated with the Delaware Chapter of the National Multiple Sclerosis Society to appear before the Committee to answer questions as the Committee may require.

Del. Code tit. 30, § 1194 White Clay Creek Wild and Scenic River Restoration Fund.

(a) There is hereby established a White Clay Creek Wild and Scenic River Restoration Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or for individuals who have an income tax liability to designate an amount to be paid to such Fund, pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate a contribution to be deducted from the refund that would otherwise be payable to the individual and paid to the White Clay Creek Wild and Scenic River Restoration Fund. The Division of Revenue shall forward the amounts so designated to the White Clay Watershed Association to be used for resource restoration and management within the White Clay Creek watershed within or affecting the State of Delaware. (c) An individual or entity having an income tax liability may, in addition to the obligation, include a donation to be paid to the White Clay Creek Wild and Scenic River Preservation Fund. The Division of Revenue shall forward the amounts so designated to the White Clay Watershed Association to be used for resource restoration and management within the White Clay Creek watershed within or affecting the State of Delaware. (d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution to the White Clay Creek Wild and Scenic River Restoration Fund. (e) The amount so designated by the individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled or the amount so designated may be added to the individual’s payment of taxes due and shall not be included in the general revenue of the State. (f) From time to time, as determined by the Delaware State Clearinghouse Committee, the White Clay Watershed Association shall submit a detailed report to the members of the State Clearinghouse Committee detailing revenues, expenditures and program measures for the fiscal period in question. The State Clearinghouse Committee may cause any person employed by or associated with the White Clay Watershed Association to appear before the State Clearinghouse Committee and to answer such questions as the State Clearinghouse Committee may require.

Del. Code tit. 30, § 1195 Senior Trust Fund [For application of repeal of this section, see 85 Del. Laws, c. 65, § 29(b)] [Repealed].

Del. Code tit. 30, § 1196 Home Of The Brave Foundation Fund.

(a) There is hereby established a Home Of The Brave Foundation Fund for use by individuals who claim an overpayment of taxes to designate an amount to be deposited in an account for the Fund, or for use by individuals who have an income tax liability to designate an amount to be paid to the Fund, pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more be deducted from the refund that would otherwise be payable to the individual and, instead, be paid to the Fund. The Division of Revenue shall forward the amounts designated for the Fund to the Home Of The Brave Foundation who shall deposit those amounts to the credit of the Home Of The Brave Foundation Fund. (c) An individual who has an income tax liability may, in addition to the liability, include a donation of $1.00 or more to be paid to the Fund. The Division of Revenue shall forward the amounts designated for the Fund to the Home Of The Brave Foundation who shall deposit those amounts to the credit of the Home Of The Brave Foundation Fund. (d) The Division of Revenue shall provide a space on the Delaware income tax return form whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Home Of The Brave Foundation Fund. (e) The amount designated by an individual on the income tax return form shall be deducted from the tax refund to which the individual is entitled, or the amount designated may be added to the individual’s payment of taxes due, but the amount may not be included in the general revenue of the State. (f) From time to time as determined by the Delaware State Clearinghouse Committee, the Home Of The Brave Foundation shall submit a report to members of the Committee detailing revenues, expenditures, and program measures for the fiscal period requested. The report must be descriptive in nature, as well as concise and informative. The Committee may summon any person employed by or associated with the Home Of The Brave Foundation to appear before the Committee to answer questions as the Committee may require.

Del. Code tit. 30, § 1197 Delaware Veterans Trust Fund [For application of this section, see 85 Del. Laws, c. 137, § 12].

(a) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of any amount to the Delaware Veterans Trust Fund established pursuant to § 8804 of Title 29. (b) The amount so designated by an individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled or the amount so designated may be added to the individual’s payment of taxes due and shall not be included in the general revenue of the State. (c) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Delaware Veterans Trust Fund.

Del. Code tit. 30, § 1198 Protecting Delaware’s Children Fund.

(a) There is hereby established a Protecting Delaware’s Children Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Protecting Delaware’s Children Fund. (c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Protecting Delaware’s Children Fund. (d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Protecting Delaware’s Children Fund. (e) The amount so designated by the individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled, or the amount so designated may be added to the individual’s payment of taxes due. In neither case may those amounts be included in the general revenue of the State, but shall be forwarded by the Division of Revenue to the Delaware Community Foundation who, in turn, shall deposit them to the credit of the Protecting Delaware’s Children Fund to be used for promoting public awareness of child abuse and child abuse reporting. (f) From time to time as determined by the Delaware State Clearinghouse Committee, the custodians of the Protecting Delaware’s Children Fund at the Delaware Community Foundation shall submit a detailed report to members of the Committee of revenues, expenditures, and program measures for the fiscal period in question. The report must be descriptive in nature, as well as concise and informative. The Committee may cause any person employed by or associated with the Protecting Delaware’s Children Fund at the Delaware Community Foundation to appear before the Committee and answer questions that the Committee may require.

Del. Code tit. 30, § 1199 Habitat for Humanity of Delaware Fund.

(a) There is hereby established a Habitat for Humanity of Delaware Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Habitat for Humanity of Delaware Fund. (c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Habitat for Humanity of Delaware Fund. (d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Habitat for Humanity of Delaware Fund. (e) The Division of Revenue shall determine the total amount designated pursuant to this section and shall allocate and transfer such amounts based on the residency as listed on the tax return of the individuals who have designated an amount to be paid to the Fund as follows: for residents of New Castle County, to the Habitat for Humanity of New Castle County; for residents of Kent County, to Central Delaware Habitat for Humanity; and for residents of Sussex County, to Sussex County Habitat for Humanity. (f) For amounts designated pursuant to this section by nonresidents, the Division of Revenue shall, at the same time and in the same proportion that residents’ contributions are allocated, allocate and transfer such amounts among the 3 Habitat for Humanity organizations identified in subsection (e) of this section.

Del. Code tit. 30, § 1200 Central Delaware Habitat for Humanity Fund [Repealed].

Del. Code tit. 30, § 1201 Sussex County Habitat for Humanity Fund [Repealed].

Del. Code tit. 30, § 1202 Food Bank of Delaware Fund.

(a) There is hereby established a Food Bank of Delaware Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to Food Bank of Delaware Fund. (c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to Food Bank of Delaware Fund. (d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Food Bank of Delaware Fund. (e) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Food Bank of Delaware.

Del. Code tit. 30, § 1203 Pediatric Cancer Research Fund.

(a) There is hereby established a Pediatric Cancer Research Fund account for the benefit of the Andrew McDonough B+ Foundation, for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund pursuant to subsections (b) and (c) of this section. (b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Pediatric Cancer Research Fund. (c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to Pediatric Cancer Research Fund. (d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Pediatric Cancer Research Fund. (e) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Andrew McDonough B+ Foundation to advance their efforts to fund pediatric cancer research. (f) From time to time as determined by the Delaware State Clearinghouse Committee, the Andrew McDonough B+ Foundation shall submit a detailed report to members of the Committee of revenues, expenditures, and program measures for the fiscal period in question. Such report shall also be sufficiently descriptive in nature so as to be concise and informative. The Committee may cause any person employed by or associated with the Andrew McDonough B+ Foundation to appear before the Committee and to answer such questions as the Committee may require.

Del. Code tit. 30, § 1204 Income taxes of members of armed forces on death [Transferred].

Transferred.

Del. Code tit. 30, § 1205-1209 §§ 1205-1209. Setoff between refund and debt to claimant agency — Authorized; definitions; regulations; remedy not exclusive; joint and combined returns [Repealed].

Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992.

Del. Code tit. 30, § 1211-1224 §§ 1211-1224. Timely mailing; collection procedures; issuance of warrant; lien of tax; extension; release of lien; nonresident taxpayer; action for recovery of taxes; income tax claims of other states; order to compel compliance; transferees; jeopardy assessments; bankruptcy or receivership; general powers of State Tax Commissioner; closing agreements [Repealed].

Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992.

Del. Code tit. 30, § 1231-1233 §§ 1231-1233. Attempt to evade or defeat tax; penalty; failure to collect or pay over; penalty; failure to file return, supply information or pay tax; penalty [Repealed].

Repealed by 69 Del. Laws, c. 369, § 2, effective July 12, 1994.

Del. Code tit. 30, § 1234 False statements [Repealed].

Repealed by 66 Del. Laws, c. 161, § 2, effective July 13, 1987.

Del. Code tit. 30, § 1235 Limitations [Repealed].

Repealed by 69 Del. Laws, c. 369, § 2, effective July 12, 1994.

Del. Code tit. 30, § 1241 Secrecy of returns and information; penalty [Repealed].

Repealed by 67 Del. Laws, c. 40, § 2, effective June 27, 1989.

Del. Code tit. 30, § 1242 Inspection of returns by federal, state and local officials [Repealed].

Repealed by 68 Del. Laws, c. 187, § 25, effective Aug. 9, 1991.

Del. Code tit. 30, § 1243 Short title [Repealed].

Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992.

Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c011/sc01/index.htmlFetched: 10/4/2026