reglab/housing_qa huggingface dataset:
30 DE Code § 2007. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter I. Neighborhood Assistance Tax Credit|§ 2007. Unused tax credit.

§ 2007. Unused tax credit. (a) Any person making contributions after July 1, 2007, that produce credits under § 2005 of this title, in amounts in excess of the maximum allowable credit permitted under § 2005 of this title shall be permitted to carry forward the excess contribution as a credit in any of the next 5 years subsequent to the date of the initial grant, subject to the limitation imposed by subsection (b) of this section. (b) Excess contributions are those contributions that are not available as a credit in the year of the grant because of the limitation imposed by § 2005 of this title. The excess contributions carried over from prior years shall be allowable only after contributions for the current year have been credited, and in no event shall the total credit under this subchapter for any 1 year exceed the limitation imposed by § 2005 of this title. 30 Del. C. 1953, §  2006;  56 Del. Laws, c. 405, §  1;  58 Del. Laws, c. 492, §  4;  72 Del. Laws, 1st Sp. Sess., c. 250,, §  2;  76 Del. Laws, c. 172, §  14;
30 DE Code § 2008. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter I. Neighborhood Assistance Tax Credit|§ 2008. Administrative costs.

§ 2008. Administrative costs. The Delaware State Housing Authority is authorized to use up to $50,000 of the interest income from the Housing Development Fund created under § 4030 of Title 31 for the support of administrative functions associated with this subchapter. 81 Del. Laws, c. 351, § 2;
30 DE Code § 2012. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter II. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Business Facilities|§ 2012. Reduction in license fees for investment and employment.

§ 2012. Reduction in license fees for investment and employment. (a) Any taxpayer that satisfies the requirements contained in § 2011(a) or § 2011(l) of this title for the allowance of a credit against the tax imposed by Chapter 19 of this title (relating to corporation income tax), for the taxable year of the taxpayer in which a qualified facility is placed in service by the taxpayer, shall also be allowed a reduction in any license fee, other than those set forth in §§ 2902(c)(4) and 2905(h) of this title, imposed upon the taxpayer's gross receipts by Chapter 27 of this title or by §§ 2301(d), 2902, 2903, 2904 of this title or, in the case of an activity described in §§ 2010(3)j., 2905 of this title for each taxable period used in computing the amount of such license fee that ends within or with such taxable year of the taxpayer, and for each such taxable period that ends within or with any of the 9 following taxable years in which such facility is a qualified facility with respect to the taxpayer on the last business day thereof. The amount of each such reduction in such license fee shall be determined under subsection (b) of this section. (b) The reduction in the license fee allowable by subsection (a) of this section shall be that percentage of such license fee (computed without regard to this section) imposed upon the taxpayer's qualified facility gross receipts attributable to the operation of such qualified facility (as determined under § 2010(11) of this title) as shall be determined in accordance with the following table:  If the number of full  The license fee  calendar months elapsed  (computed without  since such qualiﬁed  regard to this  facility was placed  section) shall be  in service by the  reduced by the  taxpayer is:  following percentage:    1  through 12 90%  13  through 24 80%  25  through 36 70%  37  through 48 60%  49  through 60 50%  61  through 72 40%  73  through 84 30%  85  through 96 20%  97  through 108 10%  109  through 120 5%   Over 120 0%   (c) Any taxpayer placing in service a facility meeting the conditions set forth in § 2011(k) of this title shall be allowed a reduction in license fees other than those set forth in §§ 2902(c)(4) and 2905(h) of this title equal to 75% of the reduction allowable to taxpayers qualifying under subsection (a) of this section; provided, however, that such credits may not exceed $500,000 over their 10-year life. No taxpayer may be eligible for reductions under both this subsection and subsection (a) of this section for the same facility. 62 Del. Laws, c. 155, §  3;  64 Del. Laws, c. 460, §  2;  68 Del. Laws, c. 202, §  15;  70 Del. Laws, c. 219, §  3;  70 Del. Laws, c. 487, §§  18, 19;  71 Del. Laws, c. 217, §  8;
30 DE Code § 2013. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter II. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Business Facilities|§ 2013. Rules and regulations.

§ 2013. Rules and regulations. The Secretary shall prescribe such rules and regulations as the Secretary may deem necessary to carry out the purposes of this subchapter and subchapter III of Chapter 20 of this title. 62 Del. Laws, c. 155, §  3;  64 Del. Laws, c. 460, §  2;  70 Del. Laws, c. 186, §  1;
30 DE Code § 2015. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter II. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Business Facilities|§ 2015. Successors in title.

§ 2015. Successors in title. Notwithstanding any other provision of this subchapter, §§ 2011 and 2012 of this title shall also apply to a successor in title who acquires a facility through purchase or a transaction described in § 368(a)(1) of the Internal Revenue Code [26 U.S.C. § 368(a)(1)] (or successor provision) for so long as such qualified facility continues to be a qualified facility with respect to such successor, but such qualification shall cease at the same time it would have ceased had the property remained under the same ownership as was the case on the date the qualified facility was placed in service. 71 Del. Laws, c. 314, §  9;
30 DE Code § 2024. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter III. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Targeted Areas|§ 2024. Credit against personal income tax.

§ 2024. Credit against personal income tax. Notwithstanding any reference in this chapter to Chapter 19 of this title, any taxpayer not subject to taxation under Chapter 19 of this title may claim the credits allowable under § 2011, § 2021, § 2040 or § 2070 of this title against the tax imposed by Chapter 11 of this title; provided, however, that the amount of credit claimed by an individual under Chapter 11 of this title shall not exceed 50% of the amount of tax imposed upon such individual by Chapter 11 of this title for such taxable year. 68 Del. Laws, c. 202, §  12;  72 Del. Laws, c. 23, §  5;  72 Del. Laws, c. 467, §  6;  78 Del. Laws, c. 47, §  14;
30 DE Code § 2030. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods [For Application of This Subchapter, See 67 Del. Laws, C. 160, § 8 and 68 Del. Laws, C. 425, § 6]|§ 2030. Short title [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].

§ 2030. Short title [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. This subchapter shall be known and may be cited as “The Travelink Traffic Mitigation Act.” 67 Del. Laws, c. 160, §  1;
30 DE Code § 2031. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods [For Application of This Subchapter, See 67 Del. Laws, C. 160, § 8 and 68 Del. Laws, C. 425, § 6]|§ 2031. Declaration of purpose [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].

§ 2031. Declaration of purpose [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. The purpose of this subchapter shall be to mitigate traffic congestion associated with commuting to and from the work site during peak travel periods and to accomplish traffic mitigation through the provision of a tax incentive to employers. Employer programs which specifically target “welfare to work” employees are exempt from the peak period limitation. An additional purpose shall be to decrease the number of single occupant vehicles and increase the use of alternative modes of travel during the commute to and from work. 67 Del. Laws, c. 160, §  1;  68 Del. Laws, c. 425, §  1;  72 Del. Laws, c. 188, §§  1-3;
30 DE Code § 2034. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods [For Application of This Subchapter, See 67 Del. Laws, C. 160, § 8 and 68 Del. Laws, C. 425, § 6]|§ 2034. Rules and regulations [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].

§ 2034. Rules and regulations [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. The Secretary shall prescribe such rules and regulations as the Secretary may deem necessary to carry out the purposes of this subchapter, including but not limited to the following:  (1) Procedures for approval of Travelink Programs, including:  a. A provision giving approval priority to those employers whose place of employment is adjacent to, or for which the predominant commuting routes to the place of employment are, those roads and highways that are at Level of Service D, as defined by the Department, or at lower levels of service, during the peak travel periods; b. A provision giving approval priority to those employers who develop a mitigation plan which delineates goals and congestion relief techniques extending beyond any plans or programs of the employer existing prior to February 6, 1990; c. A provision giving approval authority to those employers who develop a mitigation plan targeted to welfare-to-work clients; d. A provision giving approval priority to those employers who develop an ongoing marketing program directed towards and capable of increasing and sustaining employee participation over time; e. Development of a Department-administered monitoring plan; and (2) Coordination of the provisions of this subchapter with the Division of Revenue, the State Bank Commissioner, the Insurance Commissioner, or other state agencies, divisions or departments affected by this subchapter.67 Del. Laws, c. 160, §  1;  68 Del. Laws, c. 425, §  3;  69 Del. Laws, c. 161, §  2;  70 Del. Laws, c. 186, §  1;  72 Del. Laws, c. 188, §§  14, 15;
30 DE Code § 2035. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods [For Application of This Subchapter, See 67 Del. Laws, C. 160, § 8 and 68 Del. Laws, C. 425, § 6]|§ 2035. Confidentiality [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].

§ 2035. Confidentiality [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. Written or recorded information, provided by employers as part of their application for or participation in a Department-approved travelink program, shall be treated as confidential, and to the extent used for that purpose shall not be considered as a public record under the provisions of Chapter l00 of Title 29. 67 Del. Laws, c. 160, §  1;  72 Del. Laws, c. 188, §  16;
30 DE Code § 2036. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods [For Application of This Subchapter, See 67 Del. Laws, C. 160, § 8 and 68 Del. Laws, C. 425, § 6]|§ 2036. Department responsibilities [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].

§ 2036. Department responsibilities [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. The Department is responsible for reviewing and approving any public or private traffic mitigation plan or program including, but not limited to, clean air compliance programs, Travelink programs, commuter benefit programs, Department-approved incentives contained in any zoning, subdivision or any other land use or development project designed to enhance traffic mitigations, programs approved by county or local government, and any and all other public or private plans designed either in whole or in part to reduce traffic through the use of incentives or disincentives such as, but not limited to, parking charges, parking preferences and financial penalties proposed by employers for single occupant vehicles commuting to the work site. 68 Del. Laws, c. 425, §  4;
30 DE Code § 2037. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods [For Application of This Subchapter, See 67 Del. Laws, C. 160, § 8 and 68 Del. Laws, C. 425, § 6]|§ 2037. Limitation on credits [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].

§ 2037. Limitation on credits [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. (a) The total amount of eligible credits allowed under this subchapter (“Travelink credits”) shall not exceed $100,000 in any State fiscal year. (b) If the total amount of Travelink credits for which all taxpayers apply in any State fiscal year exceeds the amount set forth in subsection (a) of this section, then the Travelink credit to be received by each applicant for that year shall be the product of the amount set forth in subsection (a) of this section multiplied by a fraction, the numerator of which is the eligible Travelink credits applied for by the applicant and the denominator of which is the total of all eligible Travelink credits applied for by the applicants. 72 Del. Laws, c. 188, §  17;
30 DE Code § 2040. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter V. Clean Energy Technology Device Manufacturers’ Credits|§ 2040. Credit against corporation income tax for clean energy technology device manufacturers.

§ 2040. Credit against corporation income tax for clean energy technology device manufacturers. (a) In the case of any taxpayer that:  (1) Places in service a qualified facility in which the taxpayer is engaged in clean energy technology device manufacturing, as defined in § 2010(24) of this title; and (2) Otherwise satisfies the requirements contained in § 2011(a) of this title for the allowance of a credit against the tax imposed by Chapter 19 of this title (relating to corporation income tax) for the taxable year of the taxpayer in which such qualified facility is placed in service by the taxpayer, § 2011 of this title shall be applied with respect to such qualified facility by substituting “$750” for “$500” in § 2011(b)(1) and (2) of this title. (b) In the case of any taxpayer that:  (1) Places in service a qualified facility in which the taxpayer is engaged in clean energy technology device manufacturing, as defined in § 2010(24) of this title; and  (2) Otherwise satisfies the requirements contained in § 2011(k) of this title, such taxpayer shall be allowed a credit equal to 75% of the credit allowable under subsection (a) of this section, subject, however, to limitation and carryover provisions under § 2011(d) and (f) of this title. The credit claimed in any tax year (including amounts carried over from previous tax years) shall not exceed the difference between $500,000 and the amount of credits claimed under § 2012 of this title for the 12 months comprising said tax year. Amounts of credit not used by virtue of the preceding sentence may be carried forward as if such unused credits arose by virtue of § 2011(f) of this title. No taxpayer may be eligible for credit under both this subsection and subsection (a) of this section for the same facility. 78 Del. Laws, c. 47, §  15;
30 DE Code § 2051. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VI. Commuter Benefits for State Employees [Suspended Beginning Fiscal Year 2013; See 83 Del. Laws, C. 54, § 264].|§ 2051. Declaration of purpose [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264].

§ 2051. Declaration of purpose [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264]. The purpose of this subchapter shall be to mitigate traffic congestion associated with state employees' commuting to and from the work place, and to facilitate compliance with the requirements of the Clean Air Act [42 U.S.C. § 7401 et seq.] as amended in 1990. 68 Del. Laws, c. 426, §  2;  78 Del. Laws, c. 290, §  262;  79 Del. Laws, c. 78, §  259;  79 Del. Laws, c. 290, §  268;  80 Del. Laws, c. 79, §  263;  80 Del. Laws, c. 298, § 261;  ;  81 Del. Laws, c. 58, § 268;  81 Del. Laws, c. 280, § 263;  82 Del. Laws, c. 64, § 262;  82 Del. Laws, c. 242, § 253;  83 Del. Laws, c. 54, § 264;
30 DE Code § 2052. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VI. Commuter Benefits for State Employees [Suspended Beginning Fiscal Year 2013; See 83 Del. Laws, C. 54, § 264].|§ 2052. Definitions [Suspended beginning Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264].

§ 2052. Definitions [Suspended beginning Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264]. (a) “Commuter benefits” means incentives including monetary incentives, provided by the employer to the employee in conjunction with an approved traffic plan. (b) “Department” shall mean the Department of Transportation and its several divisions, agencies, authorities and administrations as appropriate. (c) “Employee” shall mean an individual employed by a state agency. (d) “Employer” shall mean a state agency. (e) “Secretary” shall mean the Secretary of the Department of Transportation or the Secretary's delegate. (f) “State” means the State of Delaware. (g) “State agency” shall mean any office, department, board, commission, committee, court, school district, board of education and all public bodies existing by virtue of an act of the General Assembly or the Constitution of the State, excepting only political subdivisions of the State, their agencies and other public agencies not specifically included in this definition and which exist by virtue of state law and whose jurisdiction:  (1) Is limited to a political subdivision of the State or to a portion thereof; or (2) Extends beyond the ordinance of the State.68 Del. Laws, c. 426, §  2;  70 Del. Laws, c. 186, §  1;  78 Del. Laws, c. 290, §  262;  79 Del. Laws, c. 78, §  259;  79 Del. Laws, c. 290, §  268;  80 Del. Laws, c. 79, §  263;  80 Del. Laws, c. 298, § 261;  81 Del. Laws, c. 58, § 268;  81 Del. Laws, c. 280, § 263;  82 Del. Laws, c. 64, § 262;  82 Del. Laws, c. 242, § 253;  83 Del. Laws, c. 54, § 264;
30 DE Code § 2053. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VI. Commuter Benefits for State Employees [Suspended Beginning Fiscal Year 2013; See 83 Del. Laws, C. 54, § 264].|§ 2053. Agency plans [Suspended beginning Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264].

§ 2053. Agency plans [Suspended beginning Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264]. Each state agency shall develop and submit for review by the Department a plan to reduce work-related vehicle trips and miles traveled by employees. If submitting an individual plan is not practical because of the state agency's location or number of employees, a state agency may join with another state agency in submitting a plan for review. 68 Del. Laws, c. 426, §  2;  78 Del. Laws, c. 290, §  262;  79 Del. Laws, c. 78, §  259;  79 Del. Laws, c. 290, §  268;  80 Del. Laws, c. 79, §  263;  80 Del. Laws, c. 298, § 261;  81 Del. Laws, c. 58, § 268;  81 Del. Laws, c. 280, § 263;  82 Del. Laws, c. 64, § 262;  82 Del. Laws, c. 242, § 253;  83 Del. Laws, c. 54, § 264;
30 DE Code § 2054. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VI. Commuter Benefits for State Employees [Suspended Beginning Fiscal Year 2013; See 83 Del. Laws, C. 54, § 264].|§ 2054. Department review of plans [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264].

§ 2054. Department review of plans [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264]. The Department shall review plans required by § 2053 of this title and submitted by state agencies for conformity with the rules and regulations promulgated by the Secretary pursuant to § 2055 of this title and any plan required to be submitted by the State to the federal government for purposes of the Clean Air Act [42 U.S.C. § 7401 et seq.] as amended in 1990. 68 Del. Laws, c. 426, §  2;  78 Del. Laws, c. 290, §  262;  79 Del. Laws, c. 78, §  259;  79 Del. Laws, c. 290, §  268;  80 Del. Laws, c. 79, §  263;  80 Del. Laws, c. 298, § 261;  81 Del. Laws, c. 58, § 268;  81 Del. Laws, c. 280, § 263;  82 Del. Laws, c. 64, § 262;  82 Del. Laws, c. 242, § 253;  83 Del. Laws, c. 54, § 264;
30 DE Code § 2055. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter VI. Commuter Benefits for State Employees [Suspended Beginning Fiscal Year 2013; See 83 Del. Laws, C. 54, § 264].|§ 2055. Rules and regulations [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264].

§ 2055. Rules and regulations [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 54, § 264]. The Secretary shall prescribe such rules and regulations as the Secretary may deem necessary to carry out the purpose of this subchapter including but not limited to regulations concerning the submittal of plans, guidelines for reviewing plans by the Department and the amount and nature of commuter benefits not to exceed the amount established in the Internal Revenue Code or Internal Revenue Service Regulations and which qualifies as a tax free benefit to employees. 68 Del. Laws, c. 426, §  2;  70 Del. Laws, c. 186, §  1;  78 Del. Laws, c. 290, §  262;  79 Del. Laws, c. 78, §  259;  79 Del. Laws, c. 290, §  268;  80 Del. Laws, c. 79, §  263;  80 Del. Laws, c. 298, § 261;  81 Del. Laws, c. 58, § 268;  81 Del. Laws, c. 280, § 263;  82 Del. Laws, c. 64, § 262;  82 Del. Laws, c. 242, § 253;  83 Del. Laws, c. 54, § 264;