Delaware Administrative Code
Title 5 - Banking
1100 - Taxation
1109 - Instructions for Calculation of Employment Tax Credits (5 Del.C.§1105)
Section 1109-3.0 - New Investment Required
Universal Citation: 5 DE Admin Code 1109-3.0
Current through Register Vol. 28, No. 3, September 1, 2024
3.1 The employment tax credit provided above may not be claimed until the taxpayer has made new investments of at least $15,000 per qualified employee in excess of the numbers of employees employed by the taxpayer in full-time employment during the base year.
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