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Current as of January 01, 2022 | Updated by FindLaw Staff
(a) A resident individual shall be entitled to a credit against that individual's tax otherwise due under this chapter in the amount of 50 percent of the child and dependent care expense credit allowable for federal income tax purposes for the same tax year. In no event shall the allowable credit under this subsection exceed the tax otherwise due under this chapter.
(b) In the case of spouses who file a joint federal return but who elect to determine their Delaware taxes separately, the credit allowed pursuant to this subsection may only be applied against the tax imposed on the spouse with the lower taxable income, computed without regard to such credit, and shall not exceed such tax.
Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 1114. Child care and dependent care expense credit - last updated January 01, 2022 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-1114.html
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