Special rules for certain tax deductions for pass-through entities.

Del. Code tit. 30, § 1625
in effect
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(a) Definitions. — As used in this section: (1) “Qualified business” means a pass-through entity operating a marijuana establishment pursuant to Chapter 13 of Title 4 or Chapter 49A of Title 16. (2) “Qualified expenses” mean the ordinary and necessary business expenses paid or incurred for the taxable year in carrying on a qualified business, which are disallowed as a deduction for federal purposes pursuant to § 280E of the Internal Revenue Code [26 U.S.C. § 280E]. (b) Deduction. — A pass-through entity operating a qualified business may deduct its qualified expenses in computing its total income.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c016/sc02/index.htmlFetched: 10/4/2026

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