The Division of Small Business administered the Angel Investor Tax Credit signed into law in May 2018. The Angel Investor Job Creation and Innovation Act created a 25 percent refundable tax credit for investors who invested at least $10,000 (for individuals) or $30,000 (for funds) in young Delaware-based companies in high-tech fields, including aerospace, fintech and biotech. The program ended in 2021 and had an annual cap of $5 million.