Regulatory Alerts2016-12-01
Added · Updated
Proposed Amendments to Delaware Bank Franchise Tax Regulations
The State Bank Commissioner proposes technical amendments to eleven bank franchise tax regulations, including the removal of former regulation numbers, correction of errors, and minor renumbering of instruction subsections and tax form lines. The proposal adds instruction subsections and form lines to cover other applicable tax credits, revises delayed filing provisions to conform to Federal Financial Institutions Examination Council guidelines, and deletes provisions regarding the resulting branch imputed capital addback. Additionally, Regulation 1109 is revised to reflect the 10-year extension of the employment tax credit through 2031.
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