30 Del. C. § 2092: Business finder’s fee credit.

(a) Subject to the limitations of this subchapter, a certified sponsor firm and a certified new business firm shall each be eligible for a tax credit equal to $500 times the total number of full-time Delaware employees of the certified new business firm each tax year for 3 tax years from the new business certification date.

(b) The Division shall develop rules and regulations consistent with this subchapter to implement the provisions herein.