CHAPTER 140

FORMERLY

HOUSE BILL NO. 56

AN ACT TO AMEND CHAPTER 23, VOLUME 72, LAWS OF DELAWARE, AND TITLE 30 OF THE DELAWARE CODE RELATING TO CREDIT FOR RESEARCH AND DEVELOPMENT EXPENSES.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE :

Section 1. Amend § 7 of Chapter 23, Volume 72, Laws of Delaware, by deleting the phrase “December 31, 1999 and before January 1, 2006” and inserting in lieu thereof the phrase “December 31, 2003 and before January 1, 2011”.

Section 2. Amend § 2073 (a), Title 30 of the Delaware Code by deleting the year “2005” and inserting in lieu thereof the year “2010”.

Approved July 12, 2005