Delaware Administrative Code
Title 5 - Banking
1100 - Taxation
1109 - Instructions for Calculation of Employment Tax Credits (5 Del.C.§1105)
Section 1109-4.0 - Annual Limit On Credit
Universal Citation: 5 DE Admin Code 1109-4.0
Current through Register Vol. 28, No. 3, September 1, 2024
4.1 The amount of the employment tax credit allowable for the current tax year (including any credit carried forward as provided below) shall not exceed 50 percent of the amount of tax imposed on the taxpayer under Section 1105(a) and 1101A of Title 5 of the Delaware Code for the current tax year.
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