Tax Law in Delaware
This page covers tax law as it applies in Delaware — the state and federal laws that govern it, filing deadlines, where to get help, and notable in-state decisions. For what tax protects generally, see the national overview.
Compiled from primary legal sourcesNot legal adviceHow we source this
Laws that govern tax in Delaware
Delaware state law
Federal law
- Title 26 — Internal Revenue Code
The U.S. Code title that houses these federal statutes.
- Internal Revenue Code of 1986
Codification of the federal tax laws. Title 26 of the U.S. Code, comprising all federal tax statutes.
- Tax Cuts and Jobs Act of 2017
Most significant tax legislation since 1986. Reduced corporate tax rate from 35% to 21%, restructured international tax (GILTI, BEAT), nearly doubled the standard deduction, cap…
- Tax Reform Act of 1986
Most significant tax-code overhaul since the modern income tax began. Reduced top rate to 28%, eliminated many shelters. Recodified Title 26 as the IRC of 1986.
Where to go & how to get help
Government agencies and non-profit legal-help organizations for tax in Delaware.
Official U.S. government starting point for finding free or low-cost legal help and legal-aid programs near you.
Locate the LSC-funded legal-aid organization that serves your county for civil (non-criminal) legal problems.
Find your state or local bar association lawyer-referral service and free legal-answer programs.
Find your state attorney general to file consumer-protection, civil-rights, or other complaints.
Not legal advice. State-specific statutes, deadlines and procedures are being sourced and will appear here.