Delaware R&D Tax Credit

Delaware Division of Revenue is Delaware's state tax authority under the Department of Finance. The Delaware R&D Tax Credit sits there as a refundable tax incentive rather than a grant. It supports companies doing research work in the state and serves as part of the Division's business-tax administration. The credit is annual, with awards from $1,000 to $5,000,000 and a median actual award of $75,000. Eligibility is limited to for-profit businesses with Delaware qualified research expenses; nonprofits and individuals are not eligible. The record places the credit in deep-tech cross-sector work and sets TRL 3-9. The notes say small businesses can claim 100% of the federal R&D credit attributable to Delaware, while larger firms can claim 50%. The route is designed for firms filing tax returns, not applicants entering a grant competition. Because the same expenses cannot be double-counted, companies tend to succeed when the Delaware research spend is clearly documented and matched to federal credit claims. It is a useful state financing lever for established R&D-heavy firms, but not a general innovation grant.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.