What's New in tax year 2025 for Delaware?

The state of Delaware has made the following changes for the 2025 tax year.

Decoupling from the One Big Beautiful Bill Act (OBBBA)

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 information, please see Delaware's Division of Revenue.

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