Resident Individuals

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Personal Income Tax
  5. Resident Individuals

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Section
1105

Taxable income.

Section
1106

Modifications.

Section
1107

Deductions.

Section
1108

Standard deduction.

Section
1109

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

Section
1110

Personal exemptions and credits.

Section
1111

Credit for income tax paid to another state.

Section
1112

Historic rehabilitation.

Section
1113

Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.

Section
1114

Child care and dependent care expense credit.

Section
1115

Subchapter S — Business tax credits [Repealed].

Section
1116

Delaware investment credit [For application of this section, see 81 Del. Laws, c. 244, §§  4, 5].

Section
1117

Earned income tax credit [Effective until fulfillment of 83 Del. Laws, c. 118, § 2].

Section
1117

Earned income tax credit [Effective upon fulfillment of 83 Del. Laws, c. 118, § 2].