The Delaware Division of Revenue (DOR) issued a technical information memorandum decoupling from certain provisions of the federal “One Big Beautiful Bill” Act (OBBBA). The information clarifies that Delaware has decoupled from the OBBBA’s changes related to research and experimental expenditures, bonus depreciation rules, and special depreciation allowances for qualified production property. [Del. Div. of Revenue, Tech. Info. Memo., No. 2025-2, 12/23/25]
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