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DE

Delaware Angel Investor Tax Credit

Refundable tax credit program encouraging investment in qualified high-tech small businesses.

About this program

The Angel Investor Tax Credit encourages job creation and innovation by offering tax credits to qualified investors who invest in eligible Delaware high-tech small businesses.

Eligibility

Qualified investors and certified Delaware high-tech small businesses may participate, subject to certification and program rules.

Requirements

  • Business and investor certification through Division of Small Business
  • Investment must meet program rules
  • Submit required tax credit application materials