{"data":{"id":"us-de/30-del.-c.-1105","jurisdiction":"us-de","citation":"30 Del. C. § 1105","heading":"Taxable income.","body":"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.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 11. Personal Income Tax","Subchapter II. Resident Individuals"],"source_url":"https://delcode.delaware.gov/title30/c011/sc02/index.html#1105","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"4ad6911ee5225f12cd743401dc23a894dde8c94763e5158a5ebcb21a8430aa87","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1104","next":"us-de/30-del.-c.-1106"},"notice":"GroundRules: Original legal text. Not legal advice."}