Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1811
Statement of purpose; short title
# (a)
The General Assembly finds and declares that many properties and structures associated with Delaware’s history, and in some cases the history of this nation, have been steadily disappearing over the past 50 years, or longer. Once gone, they are gone forever, and can never be replaced. Each year, it seems, there are less and less. The General Assembly firmly believes that the private sector is uniquely able to be a major factor in the preservation of many of Delaware’s historic structures. The General Assembly finds that historic preservation tax credits have proven to be economic drivers that result in significant job creation and growth while successfully preserving historic buildings across the state.
# (b)
This subchapter shall be known as the “Historic Preservation Tax Credit Act.”
Amendment history
73 Del. Laws, c. 6, § 3; 77 Del. Laws, c. 413, § 1
Source: view the official text
In this title (40 sections)
- 30-1634 · Fiduciary adjustment
- 30-1635 · Taxable income of resident estate or resident trust
- 30-1636 · Nonresident beneficiary deduction for resident estates or…
- 30-1637 · Credit for income tax of another state
- 30-1638 · Accumulation distribution credit for resident beneficiary of…
- 30-1639 · Taxable income of a nonresident estate or nonresident trust
- 30-1640 · Share of a nonresident estate, nonresident trust or its…
- 30-1701 · Definitions
- 30-1702 · Election to invoke chapter
- 30-1703 · Compromise of death taxes due this State
- 30-1704 · Arbitration of domicile of decedent
- 30-1705 · Penalty and interest for nonpayment of tax
- 30-1706 · Reciprocal application
- 30-1801 · Short title
- 30-1802 · Findings and purpose
- 30-1803 · Definitions
- 30-1804 · Tax credit available; land conveyed for conservation and…
- 30-1805 · Administration
- 30-1806 · Applicability, fiscal limitation and renewal
- 30-1807 · Construction
- 30-1811 · Statement of purpose; short title
- 30-1812 · Definitions
- 30-1813 · Preservation and repair of historic structures; tax credits;…
- 30-1814 · Preservation tax credits; distribution, transfer and…
- 30-1815 · Preservation tax credits; procedures and administration
- 30-1816 · Total amount of credits permitted in each fiscal year;…
- 30-1817 · Appeals
- 30-1901 · Definitions
- 30-1902 · Imposition of tax on corporations; exemptions
- 30-1903 · Computation of taxable income [For application of this…
- 30-1904 · Returns
- 30-1905 · Payment of tax
- 30-1906 · Short title
- 30-1907 · Time of taking effect of tax
- 30-1908 · Historic rehabilitation
- 30-1909 · Withholding of income tax on sale or exchange of real estate…
- 30-1910 · , 1911. Interests and additions to the tax in case of…
- 30-1912 · Penalties — Late filing; failure to file returns; false and…
- 30-1913-1916 · Court action to compel furnishing of information; lien…
- 30-1917 · , 1918. Short title; time of taking effect of tax…