Delaware Code § 10-4914

Exemptions in bankruptcy and insolvency
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(a) In accordance with § 522(b) of the Bankruptcy Reform Act of 1978 (11 U.S.C. § 522(b)), in any bankruptcy proceeding, an individual
debtor domiciled in Delaware is not authorized or entitled to elect the federal exemptions as set forth in § 522(d) of the Bankruptcy
Reform Act of 1978 (11 U.S.C. § 522(d)) and may exempt only that property from the estate as set forth in subsection (b) of this section
or otherwise authorized by Delaware state law.
(b) In any federal bankruptcy or state insolvency proceeding, an individual debtor domiciled in Delaware shall be authorized to exempt
from the bankruptcy or insolvency estate, in addition to the exemptions made in this subsection and in § 4915 of this title, personal
property and/or equity in real property, other than the debtor's principal residence having an aggregate fair market value of not more
than $25,000.
(c) In any federal bankruptcy or state insolvency proceeding, an individual debtor and/or such individual's spouse domiciled in Delaware
shall be authorized to exempt from the bankruptcy or insolvency estate, in addition to the exemptions made in subsection (b) of this
section and in § 4915 of this title, the following:
(1) Equity in real property or equity in a manufactured home (as defined in Chapter 70 of Title 25) which constitutes a debtor's
principal residence in an aggregate amount not to exceed $200,000.
(2) A vehicle and/or tools of the trade necessary for purposes of employment in an amount not to exceed $25,000 each.
(d) This section shall apply separately with respect to each debtor in a joint case but not to exceed $25,000 each in value in personal
property and/or equity in real property, other than the debtor's principal residence, a total not to exceed $200,000 in value in a principal
residence in an individual or a joint case, and $25,000 each in subsection (c) of this section vehicle and $25,000 each in subsection (c)
of this section tools of the trade.
(e) A debtor may not exempt any amount of an interest in property described in paragraph (c)(1) of this section, if the Bankruptcy Court
determines, after notice and hearing, that the debtor owes a debt arising from:
(1) Any violation of the federal securities laws (as defined in § 3(a)(47) of the Securities and Exchange Act of 1934 [15 U.S.C. §
78c(a)(47)]), any state securities law, or any regulation or order issued under federal or state securities laws,
(2) Fraud, deceit, or manipulation in a fiduciary capacity or in connection with the purchase or sale of any security registered under

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