# 30 Del. C. § 2024: § Â 2024. Credit against personal income tax

> Delaware · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SIII_S2024

## Section

- **Citation:** 30 Del. C. § 2024
- **Heading:** § Â 2024. Credit against personal income tax
- **Jurisdiction:** Delaware
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Delaware Code / Title 30 / Chapter 20 / Subchapter III / Section 2024

## Text

Notwithstanding any reference in this chapter to Chapter 19 of this title, any taxpayer not subject to taxation under Chapter 19 of this title may claim the credits allowable under § 2011, § 2021, § 2040 or § 2070 of this title against the tax imposed by Chapter 11 of this title; provided, however, that the amount of credit claimed by an individual under Chapter 11 of this title shall not exceed 50% of the amount of tax imposed upon such individual by Chapter 11 of this title for such taxable year.

## Nearby sections

- [30 Del. C. § 2020 § Â
        2020. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SIII_S2020.md)
- [30 Del. C. § 2021 § Â
        2021. Credit against corporation income tax for investment and employment in targeted areas.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SIII_S2021.md)
- [30 Del. C. § 2022 § Â
        2022. Reduction in license fees for investment and employment in targeted areas.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SIII_S2022.md)
- [30 Del. C. § 2024 § Â
        2024. Credit against personal income tax.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SIII_S2024.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SIII_S2024. Check the current official text before relying on it. Not legal advice.