{"data":{"id":"us-de/30-del.-c.-2072","jurisdiction":"us-de","citation":"30 Del. C. § 2072","heading":"Determination of qualified research and development expenses.","body":"In prescribing standards for determining which qualified research and development expenses are considered Delaware qualified research and development expenses for purposes of computing the credit provided by this chapter, the Director may consider the location where the services are performed and other factors that the Director within the Director’s sound discretion reasonably determines are relevant for the determination.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 20. Business Tax Credits and Deductions","Subchapter VIII. Credit for Research and Development Expenses"],"source_url":"https://delcode.delaware.gov/title30/c020/sc08/index.html#2072","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"6e9cd833e087fd07cc43296a61257c20b9e781ad5f0969529f50d709cfaeafb9","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-2071","next":"us-de/30-del.-c.-2073"},"notice":"GroundRules: Original legal text. Not legal advice."}