{"data":{"id":"us-de/30-del.-c.-1107","jurisdiction":"us-de","citation":"30 Del. C. § 1107","heading":"Deductions.","body":"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.","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#1107","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"51e57c04f0332c667ff701c5a88d9a999d8fadca09c83585d65993c548d33a29","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1106","next":"us-de/30-del.-c.-1108"},"notice":"GroundRules: Original legal text. Not legal advice."}