The Delaware False Claims and Reporting Act broadly covers fraud upon the state or any political subdivision. Claims for tax fraud are excluded. The Act has a ten-year statute of limitations.

A successful whistleblower can receive between 15% and 25% of the recovered proceeds in cases where the state intervenes, and between 25% and 30% if the state declines to intervene. The law protects those who suffer employment retaliation for blowing the whistle.