Delaware

2 programs in the 2026 edition.

View this section in the full 2026 Sourcebook Filter/search Delaware

2 programs0 refundableEasiest: Research and Development Tax CreditTop: Equipment, Investment, Jobs

Programs

Blue Collar Jobs Act Credits

$500 per qualifying employee plus $500 per $100,000 of qualifying investment, generally for...

$500 per qualifying employee plus $500 per $100,000 of qualifying investment, generally for ten years; annual credit use limited to 50% of tax liability.

Fit 2/3Difficulty 3/3Not refundable

DEDE-RD-001

Research and Development Tax Credit

Regular method: 10% of Delaware research expenses above the base, or 20% for a qualifying...

Regular method: 10% of Delaware research expenses above the base, or 20% for a qualifying small business.

Fit 2/3Difficulty 2/3Conditional