{
  "batch": "526-delaware-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r526_delaware_state_creator_tax_deductions_de_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: statutory code index",
      "summary": "[Unverified - being checked] Delaware's statutes are published on the official Delaware Code Online site at delcode.delaware.gov under a titles index page listing 31 titles including Title 30 State Taxes, and the site is authenticated and maintained by the Delaware Code Revisors and LexisNexis in cooperation with the General Assembly Division of Legislative Services.",
      "body": "Delaware's statutes are published on the official Delaware Code Online site at delcode.delaware.gov under a titles index page listing 31 titles including Title 30 State Taxes, and the site is authenticated and maintained by the Delaware Code Revisors and LexisNexis in cooperation with the General Assembly Division of Legislative Services.\n\nWhat Delaware Code Revisors actually says:\n\n“The Delaware Code Online# [The Delaware Code Online]Toggle searchToggle navigation- Laws of Delaware Laws of Delaware- Regulations Regulations- Administrative Code Administrative Code- Municipal Charters Municipal Charters- FAQ### Titles[The Delaware Constitution](constitution/index.html) [Authenticated PDF](constitution/constitution.pdf)[Title 1 - General Provisions](title1/index.html)[Title 30 - State Taxes](title30/index.html)[Authenticated PDF](title30/title30.pdf)[Title 31 - Welfare](title31/index.html)[Authenticated PDF](title31/title31.pdf)”\n\nNote: Anchor record. The page heading 'The Delaware Code Online' and the titles listing including Title 30 State Taxes are the verbatim evidence.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/",
      "last_verified": "2026-10-16",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Code Revisors",
      "evidence_quote": "The Delaware Code Online# [The Delaware Code Online]Toggle searchToggle navigation- Laws of Delaware Laws of Delaware- Regulations Regulations- Administrative Code Administrative Code- Municipal Charters Municipal Charters- FAQ### Titles[The Delaware Constitution](constitution/index.html) [Authenticated PDF](constitution/constitution.pdf)[Title 1 - General Provisions](title1/index.html)[Title 30 - State Taxes](title30/index.html)[Authenticated PDF](title30/title30.pdf)[Title 31 - Welfare](title31/index.html)[Authenticated PDF](title31/title31.pdf)",
      "volatility": "low",
      "from_batch": "526-delaware-state-creator-tax-deductions",
      "subject": "Delaware",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-de"
        ],
        "platform": "delaware",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r526_delaware_state_creator_tax_deductions_de_conformity",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: statutory code index",
      "summary": "[Unverified - being checked] Delaware's personal income tax statute incorporates federal law by reference: Title 30 Chapter 11 Section 1101 states that any term used in the chapter shall have the same meaning as when used in a comparable context in the laws of the United States referring to federal income taxes, unless a different meaning is clearly required, and any reference to the laws of the United States shall mean the Internal Revenue Code of 1986 and amendments thereto.",
      "body": "Delaware's personal income tax statute incorporates federal law by reference: Title 30 Chapter 11 Section 1101 states that any term used in the chapter shall have the same meaning as when used in a comparable context in the laws of the United States referring to federal income taxes, unless a different meaning is clearly required, and any reference to the laws of the United States shall mean the Internal Revenue Code of 1986 and amendments thereto.\n\nWhat Delaware Code Revisors actually says:\n\n“§ 1101. Meaning of terms.Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States referring to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States shall mean the Internal Revenue Code of 1986 [26 U.S.C. § 1 et seq.] and amendments thereto and other laws of the United States relating to federal income taxes, as the same may have been or shall become effective, for any taxable year.”\n\nNote: This is the general conformity provision. It means Delaware's personal income tax generally tracks federal definitions unless the statute explicitly decouples.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc01/index.html",
      "last_verified": "2026-10-16",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Code Revisors",
      "evidence_quote": "§ 1101. Meaning of terms.Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States referring to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States shall mean the Internal Revenue Code of 1986 [26 U.S.C. § 1 et seq.] and amendments thereto and other laws of the United States relating to federal income taxes, as the same may have been or shall become effective, for any taxable year.",
      "volatility": "low",
      "from_batch": "526-delaware-state-creator-tax-deductions",
      "subject": "Delaware",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-de"
        ],
        "platform": "delaware",
        "topic": [
          "safety.legal",
          "money.fees"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r526_delaware_state_creator_tax_deductions_de_health_insurance_deduction",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: self-employed health insurance deduction",
      "summary": "[Unverified - being checked] Delaware allows a deduction for health insurance premiums paid on behalf of the taxpayer, spouse and dependents for self-employed individuals under itemized deductions, limited to premiums not exceeding gross income from the trade, business or profession and less any federal 26 U.S.C. § 162(l) deduction already taken.",
      "body": "Delaware allows a deduction for health insurance premiums paid on behalf of the taxpayer, spouse and dependents for self-employed individuals under itemized deductions, limited to premiums not exceeding gross income from the trade, business or profession and less any federal 26 U.S.C. § 162(l) deduction already taken.\n\nWhat Delaware Code Revisors actually says:\n\n“(2)b. In the case of a self-employed individual, the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, the taxpayer's spouse and dependents, less the amount allowed the taxpayer as a deduction pursuant to 26 U.S.C. § 162(l) or successor provision of the Internal Revenue Code. For purposes of this paragraph (a)(2)b. \"self-employed taxpayer\" shall mean a resident individual whose gross income is more than ½ derived from a trade, business or profession and not derived as an employee. Income in the nature of interest, dividends or other investment income shall not constitute self-employment income. No self-employed taxpayer whose total cost of insurance for health care for the taxpayer, spouse and dependents exceeds the gross income from the trade, business or profession shall be entitled to the deduction under this paragraph (a)(2)b.”\n\nNote: This deduction for self-employed individuals mirrors the federal deduction but is part of Delaware's modified itemized deductions under § 1109.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc02/index.html",
      "last_verified": "2026-10-16",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Code Revisors",
      "evidence_quote": "(2)b. In the case of a self-employed individual, the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, the taxpayer's spouse and dependents, less the amount allowed the taxpayer as a deduction pursuant to 26 U.S.C. § 162(l) or successor provision of the Internal Revenue Code. For purposes of this paragraph (a)(2)b. \"self-employed taxpayer\" shall mean a resident individual whose gross income is more than ½ derived from a trade, business or profession and not derived as an employee. Income in the nature of interest, dividends or other investment income shall not constitute self-employment income. No self-employed taxpayer whose total cost of insurance for health care for the taxpayer, spouse and dependents exceeds the gross income from the trade, business or profession shall be entitled to the deduction under this paragraph (a)(2)b.",
      "volatility": "low",
      "from_batch": "526-delaware-state-creator-tax-deductions",
      "subject": "Delaware",
      "topic": "self-employed health insurance deduction",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "delaware",
        "topic": [
          "money.fees",
          "money.tax",
          "access.id"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r526_delaware_state_creator_tax_deductions_de_equipment_depreciation",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: equipment depreciation Section 179 expensing",
      "summary": "[Unverified - being checked] Delaware has decoupled from federal Section 179 and bonus depreciation expensing for property placed in service after December 31, 2025 and before January 1, 2031, requiring continued use of pre-enactment federal depreciation provisions instead of § 70301 of P.L. 119-21.",
      "body": "Delaware has decoupled from federal Section 179 and bonus depreciation expensing for property placed in service after December 31, 2025 and before January 1, 2031, requiring continued use of pre-enactment federal depreciation provisions instead of § 70301 of P.L. 119-21.\n\nWhat Delaware Code Revisors actually says:\n\n“(d) To determine taxable income under this subchapter, an amount is added to or subtracted from the amount of federal taxable income for such year as computed for purposes of the federal income tax: (1) For property acquired and placed in service after December 31, 2025, and before January 1, 2031, which would otherwise be eligible for expensing under § 70301 of P.L. 119-21, to continue the amortization and depreciation of such property under the United States Internal Revenue Code [26 U.S.C. § 1 et seq.] provisions in effect immediately before the enactment of § 70301 of P.L. 119-21, rather than under § 70301 of P.L. 119-21.”\n\nNote: Delaware decoupled for a transitional period (property placed in service 2026-2030) rather than adopting new federal expensing provisions.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc02/index.html",
      "last_verified": "2026-10-16",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Code Revisors",
      "evidence_quote": "(d) To determine taxable income under this subchapter, an amount is added to or subtracted from the amount of federal taxable income for such year as computed for purposes of the federal income tax: (1) For property acquired and placed in service after December 31, 2025, and before January 1, 2031, which would otherwise be eligible for expensing under § 70301 of P.L. 119-21, to continue the amortization and depreciation of such property under the United States Internal Revenue Code [26 U.S.C. § 1 et seq.] provisions in effect immediately before the enactment of § 70301 of P.L. 119-21, rather than under § 70301 of P.L. 119-21.",
      "volatility": "high",
      "from_batch": "526-delaware-state-creator-tax-deductions",
      "subject": "Delaware",
      "topic": "equipment depreciation Section 179 expensing",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "delaware",
        "topic": [
          "money.fees",
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}