Delaware Division of Revenue
Division Updates
Please allow 10-12 weeks for Personal Income Tax refunds requiring manual review or additional documentation.
Delaware has decoupled from certain elements of the One Big Beautiful Bill Act (OBBBA)
- With the enactment of HB 255, Delaware has decoupled from the OBBBA's for the following:
- Retroactive treatment of unused capitalized qualified R&D expenditures for tax years 2022 to 2024.
- 100% bonus depreciation.
- 100% special depreciation allowance for Qualified Production Property.
- For more details, refer to TIM 2025-02







