Del. Code tit. 30 § 2072

Current through 2024 Legislative Session Act Chapter 510

Section 2072 - Determination of qualified research and development expenses

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.

30 Del. C. § 2072

72 Del. Laws, c. 23, § 4; 70 Del. Laws, c. 186, § 1.;