a. 20% of the corresponding federal earned income tax credit, not to exceed the tax otherwise due under this chapter. b. 4.5% of the corresponding federal earned income tax credit, of which the amount that exceeds the tax otherwise due under this chapter is refundable. (b) In the case of spouses who file a joint federal return but who elect to determine their Delaware taxes separately, the credit allowed under subsection (a) of this section may only be used by the spouse with the greater tax otherwise due, computed without regard to this credit. (c) The credit allowed under paragraph (a)(1) of this section may not exceed the tax otherwise due under this chapter.
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