Section 2092 - Business finder's fee credit(a) Subject to the limitations of this subchapter, a certified sponsor firm and a certified new business firm shall each be eligible for a tax credit equal to $500 times the total number of full-time Delaware employees of the certified new business firm each tax year for 3 tax years from the new business certification date.(b) The Division shall develop rules and regulations consistent with this subchapter to implement the provisions herein. Amended by Laws 2017, ch. 49,s 19, eff. 7/1/2017. 77 Del. Laws, c. 300, § 1.;