{"data":{"id":"us-de/30-del.-c.-1625","jurisdiction":"us-de","citation":"30 Del. C. § 1625","heading":"Special rules for certain tax deductions for pass-through entities.","body":"(a) Definitions. —\nAs used in this section:\n(1) “Qualified business” means a pass-through entity operating a marijuana establishment pursuant to Chapter 13 of Title 4 or Chapter 49A of Title 16.\n(2) “Qualified expenses” mean the ordinary and necessary business expenses paid or incurred for the taxable year in carrying on a qualified business, which are disallowed as a deduction for federal purposes pursuant to § 280E of the Internal Revenue Code [26 U.S.C. § 280E].\n(b) Deduction. —\nA pass-through entity operating a qualified business may deduct its qualified expenses in computing its total income.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 16. Pass-Through Entities, Estates and Trusts","Subchapter II. Taxation of Pass-Through Entities and Their Members"],"source_url":"https://delcode.delaware.gov/title30/c016/sc02/index.html#1625","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"b356e4a377052c58564bd39bdc4e75831fd40860942768c50a5ce72b1629d187","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1624","next":"us-de/30-del.-c.-1631"},"notice":"GroundRules: Original legal text. Not legal advice."}