Quick Answer: The 20% Credit Rate (Small Business Alternative) under the Delaware R&D Tax Credit allows qualified small businesses (average annual gross receipts under $20 million) to claim [...]

AI Answer Capsule: The Delaware 10% General Rule (Method A) is a refundable Research and Development (R&D) Tax Credit. It is calculated as 10% of a taxpayer’s Delaware Qualified [...]

Answer Capsule: What are Excess Delaware Qualified Research Expenses? Excess Delaware Qualified Research Expenses (Excess DQREs) represent the portion of a taxpayer’s current-year Delaware [...]

Quick Answer: Total Delaware Qualified Research and Development Expenses (Delaware QREs) are expenditures that meet the federal definition of Qualified Research Expenses (IRC § 41) and are [...]

AI Answer Capsule: What is the Taxpayer’s Delaware Base Amount? The Taxpayer’s Delaware Base Amount is a four-year historical average calculated benchmark that establishes the minimum [...]

Answer Capsule: The Delaware Credit for Research and Development Expenses is a highly competitive, fully refundable state tax incentive that offers a dollar-for-dollar reduction in tax liability [...]

Answer Capsule: The Delaware Research and Development (R&D) tax credit (Del. Code Ann. tit. 30, §§ 2070-2075) is a fully refundable state incentive for businesses conducting qualified [...]

Answer Capsule: The Delaware Division of Revenue (DOR) oversees the state’s fully refundable Research and Development (R&D) Tax Credit under 30 Del. C. § 2070. The program provides [...]

November 2025: 1.15% (C+ grade) Delaware inventionINDEX November 2025: 1.15% (C+ grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth.  [...]