Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

30 Del. C. § 1105: Taxable income.

Where this section sits in the code

Title 30. State Taxes
Income, Inheritance and Estate Taxes
CHAPTER 11. Personal Income Tax
Subchapter II. Resident Individuals

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.

Collected 2026-09-05T23:02:35Z. Source file · JSON

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