{"data":{"id":"us-de/30-del.-c.-2092","jurisdiction":"us-de","citation":"30 Del. C. § 2092","heading":"Business finder’s fee credit.","body":"(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.\n(b) The Division shall develop rules and regulations consistent with this subchapter to implement the provisions herein.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 20. Business Tax Credits and Deductions","Subchapter X. Business Finder’s Fee Tax Credit"],"source_url":"https://delcode.delaware.gov/title30/c020/sc10/index.html#2092","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"1abae8d4f353cc20b484bc111b6d5468f80815d6cf67fe09bca9a588cde66f29","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-2091","next":"us-de/30-del.-c.-2093"},"notice":"GroundRules: Original legal text. Not legal advice."}