reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 30 - State Taxes › Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT › Subchapter I. Land Donated for Conservation or Preservation › § 1802. Findings and purpose.

§ 1802. Findings and purpose.
(a) The General Assembly finds:
(1) That the State of Delaware's unique natural resources, wildlife habitats, historic resources and resources of outdoor recreation are a significant benefit to the State and the public;
(2) That the State of Delaware's unique natural resources and distinctive natural heritage, including habitat for plants, animals and natural communities and historic resources, are being lost at an alarming rate; and
(3) That much of the State's unique natural resources and habitats and historic resources are found on lands that are privately owned.
(b) The General Assembly desires:
(1) To encourage private landowners to be stewards of lands that are important habitats or designated natural areas, or that contain significant historic resources;
(2) To complement existing land conservation acquisition programs under the Delaware Land Protection Act, as set forth in Chapter 75 of Title 7, and historic preservation programs, and not duplicate them and thereby preserve public financial resources and leverage public expenditures; and
(3) To provide private landowners with incentives to encourage protection of private lands for open space, natural resources, biodiversity conservation, outdoor recreation and historic preservation purposes.
72 Del. Laws, c. 254, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT › Subchapter I. Land Donated for Conservation or Preservation › § 1805. Administration.

§ 1805. Administration.
(a) The Department, in consultation with the Department of State, Division of Historical and Cultural Affairs, shall promulgate such rules and regulations as may be deemed necessary to certify eligible projects for treatment in fulfillment of the purposes of this subchapter by February 5, 2000. The Department and the Division of Historical and Cultural Affairs, in cooperation with the Open Space Council, upon each 5-year anniversary of the enactment of this subchapter or of any renewals thereof, shall prepare a report to the General Assembly showing the lands protected during such period pursuant to this subchapter.
(b) The Division of Revenue of the Department of Finance for the State of Delaware, in consultation with the Department, shall promulgate such rules and regulations by February 5, 2000, as may be necessary to administer the tax incentives provided for in this subchapter and shall coordinate with the agencies referenced in subsection (a) of this section in the preparation of the report or reports to the General Assembly showing the fiscal impact on the Delaware Treasury of the credits claimed pursuant to this subchapter.
72 Del. Laws, c. 254, §  1;  73 Del. Laws, c. 6, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT › Subchapter I. Land Donated for Conservation or Preservation › § 1806. Applicability, fiscal limitation and renewal.

§ 1806. Applicability, fiscal limitation and renewal.
(a) The tax credits provided by this subchapter shall apply to transfers of land or interests therein in taxable years beginning on or after January 1, 2000.
(b) Any taxpayer claiming a tax credit under this subchapter may not claim a credit under any similar Delaware law for costs related to the same project. A taxpayer may not claim a tax credit under this subchapter for lands or interests in land a portion of which constitutes the taxpayer's entire holdings and where the taxpayer has sold or has contracted to sell to the State the balance of such lands or interests in land for open space, biodiversity, land conservation or historic preservation purposes.
(c) Any tax credits which arise under this subchapter from the donation of land or an interest in land made by a pass-through tax entity such as a trust, estate, partnership, limited liability corporation or partnership, limited partnership, Subchapter S corporation or other fiduciary shall be used either by such entity, in the event it is the taxpayer, on behalf of such entity, or by the member, manager, partner, shareholder and/or beneficiary, as the case may be, in proportion to their interest in such entity in the event that income, deductions and tax liability passes through such entity to such member, manager, partner, shareholder and/or beneficiary. Such tax credits may not be claimed by both the entity and the member, manager, partner, shareholder and/or beneficiary for the same donation.
(d) The total amount of tax credits to be made available under this subchapter shall not exceed $10,000,000. The aggregate amount of such tax credits available in any 1 tax year shall not exceed $1,000,000 and shall be allocated to taxpayers for eligible projects in accordance with the rules and regulations to be established as set forth in § 1805 of this title.
(e) [Repealed.]
72 Del. Laws, c. 254, §  1;  73 Del. Laws, c. 6, §  1;  77 Del. Laws, c. 135, §§  1-3;
2023 Delaware Code › Title 30 - State Taxes › Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT › Subchapter I. Land Donated for Conservation or Preservation › § 1807. Construction.

§ 1807. Construction.
No part or segment of this subchapter shall be interpreted to in any way alter or amend any permit requirements, reporting requirements, allocation procedures or other requirements set forth in any other provision of state law.
72 Del. Laws, c. 254, §  1;  73 Del. Laws, c. 6, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT › Subchapter II. Historic Preservation And Repair › § 1811. Statement of purpose; short title.

§ 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.”
73 Del. Laws, c. 6, §  3;  77 Del. Laws, c. 413, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT › Subchapter II. Historic Preservation And Repair › § 1814. Preservation tax credits; distribution, transfer and assignment.

§ 1814. Preservation tax credits; distribution, transfer and assignment.
(a) Any person eligible for credit under this subchapter, except a person engaged in a resident curator relationship, may transfer, sell or assign any unused credits. Any person that transfers, sells or assigns any unused portion of a tax credit shall obtain and produce to the transferee, purchaser or assignee a certificate from the Division of Revenue or the Office of the State Bank Commissioner setting forth the amount of unused credit.
(b) Credits granted to or acquired by a pass-through entity created or recognized under Delaware law, or by multiple owners of property, if not transferred, sold or assigned, may be divided among the partners, members, shareholders or owners either according to the distributive shares of income of such entity or pursuant to an executed agreement among such partners, members, shareholders or owners if such agreement documents an alternate method of distribution.
(c) Any transferee, purchaser or assignee of tax credits under this subchapter may use such acquired credits to offset state income or franchise tax liabilities imposed upon such transferee, purchaser or assignee. To claim the state tax credit, the transferee, purchaser or assignee shall attach the certificate obtained by the transferor, seller or assignor in accordance with subsection (a) of this section to the Delaware tax return against which the credit is claimed and submit such tax return to the Division of Revenue or the Office of the State Bank Commissioner with respect to income taxes in this title and Title 5 franchise taxes, respectively.
(d) If the credit allowed under this section exceeds the transferee, purchaser or assignee's tax due for the current tax year, the transferee, purchaser or assignee of the tax credit may carry forward such excess in accordance with § 1813 of this title.
(e) Credits issued to the initial assignee, or in the case of a tax-exempt assignee, to the first taxable transferee after the associated phase completion, shall be subject to revocation and repayment to the Delaware Division of Revenue or the Office of the State Bank Commissioner if, under regulations issued by the State Office, a phased rehabilitation is not completed by the agreed upon completion date demonstrates that the applicant for the credit award for the project is unable or unwilling to complete it or, in the event that the project does not meet the certification requirements previously agreed to with the State Office.
73 Del. Laws, c. 6, §  3;  74 Del. Laws, c. 68, §  107(F);  74 Del. Laws, c. 388, §  5;
2023 Delaware Code › Title 30 - State Taxes › Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT › Subchapter II. Historic Preservation And Repair › § 1817. Appeals.

§ 1817. Appeals.
(a) Where any taxpayer or other person who has applied for state approval or certification that a property is a certified historic property or that any repairs or improvements are certified rehabilitation, in accordance with this subchapter objects to a noncertification decision by the Delaware State Historic Preservation Officer, such person shall be entitled to appeal such decision to the Delaware Secretary of State or the Secretary's designee. Such appeal shall be filed with the Delaware Secretary of State within 60 days from the issuance of such noncertification decision. Such appeal shall be conducted in accordance with the Administrative Procedures Act, 29 Del. C. § 10101 et seq. Where an appellant has exhausted all administrative remedies, such appellant shall be entitled to judicial review in accordance with subchapter V of the Administrative Procedures Act [§ 10141 et seq. of Title 29].
(b) Where a taxpayer or other person who is or was engaged in qualified repairs in accordance with this subchapter is aggrieved by a tax decision which directly affects such person, that person shall be entitled to pursue an appeal pursuant to the administrative procedures of the Department of Finance as set forth in this title or regulations promulgated thereunder or the State Bank Commissioner as set forth in Title 5 or regulations promulgated thereunder. Where an appellant has exhausted all administrative remedies, such appellant shall be entitled to judicial review in accordance with subchapter V of the Administrative Procedures Act.
73 Del. Laws, c. 6, §  3;
2023 Delaware Code › Title 30 - State Taxes › Chapter 19. CORPORATION INCOME TAX › § 1904. Returns.

§ 1904. Returns.
(a) A tentative return, covering estimated income tax liability for the current income year, to be in such form and containing such information as the Secretary of Finance shall prescribe, shall be filed with the Secretary of Finance as follows:
In the case of a calendar year taxpayer, on or before April 15 of the current income year; and, in the case of a fiscal year taxpayer, on or before the fifteenth day of the fourth month of the current income year.
(b) A final return in such form and containing such information as the Secretary of Finance shall prescribe shall be filed with the Secretary of Finance on the date on which the taxpayer's federal return is due.
(c) [Repealed.]
(d) Every return shall have annexed thereto a certification by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer of the taxpayer duly authorized so to act to the effect that the statements contained therein are true to the best of the officer's knowledge and belief.
(e) Every domestic or foreign corporation not exempt under § 1902 of this title shall file an annual tentative return and an annual final return regardless of the amount of its estimated tax liability, its gross income or its taxable income.
(f) The Secretary may require every corporation exempt from taxation under § 1902(b) of this title to file an information return for each taxable year setting forth the items of gross income and deductions and such other information as the Secretary, by forms or regulation, may prescribe.
30 Del. C. 1953, §  1904;  51 Del. Laws, c. 298;  57 Del. Laws, c. 67, §  1;  57 Del. Laws, c. 172;  57 Del. Laws, c. 707, §  7;  57 Del. Laws, c. 741, §  8B;  64 Del. Laws, c. 461, §  9;  68 Del. Laws, c. 187, §  13;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 19, § 5;
2023 Delaware Code › Title 30 - State Taxes › Chapter 19. CORPORATION INCOME TAX › § 1906. Short title.

§ 1906. Short title.
This chapter shall be entitled “Delaware Corporate Income Tax Law of 1958.”
30 Del. C. 1953, §  1918;  51 Del. Laws, c. 298;  51 Del. Laws, c. 315, §  14;  68 Del. Laws, c. 187, §§  12, 14;
2023 Delaware Code › Title 30 - State Taxes › Chapter 19. CORPORATION INCOME TAX › § 1907. Time of taking effect of tax.

§ 1907. Time of taking effect of tax.
The tax shall be first effective with respect to income earned subsequent to December 31, 1957.
30 Del. C. 1953, §  1920;  51 Del. Laws, c. 298;  51 Del. Laws, c. 315, §  16;  68 Del. Laws, c. 187, §§  12, 14;
2023 Delaware Code › Title 30 - State Taxes › Chapter 19. CORPORATION INCOME TAX › § 1908. Historic rehabilitation.

§ 1908. Historic rehabilitation.
Any entity taxable under this section is eligible for tax credits in accordance with the Historic Preservation Tax Credit Act (Chapter 18 of this title), which credits shall be against taxes imposed under this chapter; provided, however, that all claimed credits are accompanied by a Certificate of Completion issued by the State Historic Preservation Office certifying that such credits have been earned in compliance with that act.
73 Del. Laws, c. 6, §  7;
2023 Delaware Code › Title 30 - State Taxes › Chapter 19. CORPORATION INCOME TAX › § 1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records.

§ 1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records.
(a) Any person who wilfully fails, neglects or refuses to make a return or to pay the tax as prescribed in this chapter or who shall refuse to permit the Secretary of Finance to examine the books, papers and records of any corporation liable to pay tax under this chapter shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. Such penalty shall be in addition to any other penalties imposed by this chapter.
(b) Any person who wilfully makes a false and fraudulent return of net income, made taxable by this chapter, shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. Such penalty shall be in addition to any other penalties imposed by this chapter.
(c) Any corporation which fails to maintain and keep, for a period of 3 years after any return is filed under this chapter, such record or records of its business within this State for the period covered by such return, as may be required by the Secretary of Finance, shall be fined $3,000. Such penalty shall be in addition to any other penalties imposed by this chapter.
(d) [Deleted.]
(e) The Superior Court shall have exclusive jurisdiction over all offenses under this chapter.
(f) [Deleted.]
30 Del. C. 1953, §  1913;  51 Del. Laws, c. 298;  51 Del. Laws, c. 315, §  11;  57 Del. Laws, c. 66;  57 Del. Laws, c. 741, §  8B;  59 Del. Laws, c. 113, §  5;  61 Del. Laws, c. 425, §§  1-4;  63 Del. Laws, c. 293, §§  3, 4;  67 Del. Laws, c. 40, §  15;  68 Del. Laws, c. 187, §  12;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS › Subchapter I. Neighborhood Assistance Tax Credit › § 2001. Short title.

§ 2001. Short title.
This subchapter shall be known and may be cited as the “Neighborhood Assistance Act.”
30 Del. C. 1953, §  2001;  56 Del. Laws, c. 405, §  1;  72 Del. Laws, 1st Sp. Sess., c. 250,, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS › Subchapter I. Neighborhood Assistance Tax Credit › § 2003. Declaration of policy.

§ 2003. Declaration of policy.
It is declared to be public policy of this State to encourage the investment by persons in offering neighborhood assistance both directly and by contributing to neighborhood organizations, to benefit individuals living in impoverished areas or low and moderate income families. This public policy further encourages the creation of significant partnerships among community-based development organizations, the private sector and the government.
30 Del. C. 1953, §  2003;  56 Del. Laws, c. 405, §  1;  72 Del. Laws, 1st Sp. Sess., c. 250,, §  2;  76 Del. Laws, c. 172, §  9;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS › Subchapter I. Neighborhood Assistance Tax Credit › § 2004. Qualification for tax credit; Neighborhood Assistance Act Advisory Council.

§ 2004. Qualification for tax credit; Neighborhood Assistance Act Advisory Council.
(a) For each taxable period beginning on or after July 1, 2007, a person that contributes to a neighborhood organization or that provides neighborhood assistance in an impoverished area or for low and moderate income families shall receive a tax credit as provided in § 2005 of this title if the Director of the Delaware State Housing Authority annually approves the proposal of the taxpaying investor. The Director of the Delaware State Housing Authority shall promulgate rules and regulations for the approval or disapproval of such proposals by taxpaying investors.
(b) A Neighborhood Assistance Act Advisory Council, whose members shall be appointed every 2 years by the Director of the Delaware State Housing Authority and be comprised of community development practitioners and representatives of the private and public sectors, shall be established. The Neighborhood Assistance Act Advisory Council shall provide guidance and recommendations to the Director of the Delaware State Housing Authority in establishing program priorities and mechanisms for the program to be conducted and determining the impoverished area or areas selected and the estimated amount to be invested in the program or neighborhood organization. The Neighborhood Assistance Act Advisory Council shall assist the Delaware State Housing Authority in establishing and promulgating rules and regulations for the approval or disapproval of proposals by taxpaying investors and neighborhood organizations.
30 Del. C. 1953, §  2004;  56 Del. Laws, c. 405, §  1;  57 Del. Laws, c. 741, §  9A;  58 Del. Laws, c. 492, §  2;  72 Del. Laws, 1st Sp. Sess., c. 250,, §  2;  76 Del. Laws, c. 80, §  111(c);  76 Del. Laws, c. 172, §  10;  79 Del. Laws, c. 95, §  1;  84 Del. Laws, c. 233, § 65;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS › Subchapter I. Neighborhood Assistance Tax Credit › § 2005. State income tax credit; amount.

§ 2005. State income tax credit; amount.
(a) For purposes of computing taxable income under Chapter 11 or Chapter 19 of this title, relating to the personal income tax and the corporation income tax, the Secretary of Finance shall allow a credit equal to 50% of the amount invested by a person in a program or in a neighborhood organization the proposal for which was approved under § 2004 of this title. Such tax credit, however, shall not exceed $50,000 per person per year. No person may receive more than $100,000 in tax credits during any 3-year period.
(b) Any investment made for which the tax credit herein described is claimed by a taxpayer shall not also be eligible for treatment as a charitable contribution deduction for state income tax purposes in calculating Delaware income tax liability.
30 Del. C. 1953, §  2005;  56 Del. Laws, c. 405, §  1;  57 Del. Laws, c. 741, §  9B;  58 Del. Laws, c. 492, §  3;  72 Del. Laws, 1st Sp. Sess., c. 250,, §  2;  76 Del. Laws, c. 172, §§  11, 12;  79 Del. Laws, c. 95, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS › Subchapter I. Neighborhood Assistance Tax Credit › § 2006. Limitations on credits.

§ 2006. Limitations on credits.
(a) The aggregate amount of such tax credits approved for all persons may not exceed $1,000,000 in any 1 fiscal year.
(b) The Director of the Delaware State Housing Authority shall ensure that each application has the date and time of submission recorded. Credits must be awarded in chronological order based upon the date and time upon which each complete application is received by the Delaware State Housing Authority. If a credit award results in exceeding the $1,000,000 limitation for the fiscal year in which it is awarded, the amount by which such credit award exceeds $1,000,000 must carry over to the succeeding fiscal year and must receive priority for that year.
72 Del. Laws, 1st Sp. Sess., c. 250,, §  2;  76 Del. Laws, c. 80, §  111(c);  76 Del. Laws, c. 172, §  13;  81 Del. Laws, c. 351, § 1;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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 84 Del. Laws, c. 81, § 259]. › § 2051. Declaration of purpose [Suspended beginning in Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259].

§ 2051. Declaration of purpose [Suspended beginning in Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259].
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;  83 Del. Laws, c. 325, § 271;  84 Del. Laws, c. 81, § 259;
2023 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 84 Del. Laws, c. 81, § 259]. › § 2052. Definitions [Suspended beginning Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259].

§ 2052. Definitions [Suspended beginning Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259].
(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;  83 Del. Laws, c. 325, § 271;  84 Del. Laws, c. 81, § 259;
2023 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 84 Del. Laws, c. 81, § 259]. › § 2053. Agency plans [Suspended beginning Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259.]

§ 2053. Agency plans [Suspended beginning Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259.
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;  83 Del. Laws, c. 325, § 271;  84 Del. Laws, c. 81, § 259;
2023 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 84 Del. Laws, c. 81, § 259]. › § 2054. Department review of plans [Suspended beginning in Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259].

§ 2054. Department review of plans [Suspended beginning in Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259].
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;  83 Del. Laws, c. 325, § 271;  84 Del. Laws, c. 81, § 259;
2023 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 84 Del. Laws, c. 81, § 259]. › § 2055. Rules and regulations [Suspended beginning in Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259].

§ 2055. Rules and regulations [Suspended beginning in Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259].
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;  83 Del. Laws, c. 325, § 271;  84 Del. Laws, c. 81, § 259;
2023 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 84 Del. Laws, c. 81, § 259]. › § 2056. Agency provision of commuter benefits [Suspended beginning in Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259].

§ 2056. Agency provision of commuter benefits [Suspended beginning in Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259].
A state agency is authorized to grant commuter benefits to agency employees in conjunction with any plan submitted and approved by the Department pursuant to §§ 2053 and 2054 of this title. The state agency shall request each year as part of the budget process, a specific appropriation request sufficient to fund the commuter benefits included in the plan submitted to the Department 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;  83 Del. Laws, c. 325, § 271;  84 Del. Laws, c. 81, § 259;
2023 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 84 Del. Laws, c. 81, § 259]. › § 2057. Preemption [Suspended beginning in Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259].

§ 2057. Preemption [Suspended beginning in Fiscal Year 2013; see 84 Del. Laws, c. 81, § 259].
Any other provision of the Code notwithstanding, a Department-approved traffic reduction plan may provide commuter benefits to state employees.
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;  83 Del. Laws, c. 325, § 271;  84 Del. Laws, c. 81, § 259;