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

30 Del. C. § 1107: Deductions.

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 deduction of a resident individual shall be the standard deduction, unless the individual elects to itemize deductions as provided in § 1109 of this title.

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

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