Delaware § 1811 Statement of purpose; short title

Delaware Statutes

§ 1811 — Statement of purpose; short title

Delaware § 1811

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 18LAND AND HISTORIC RESOURCE TAX CREDIT

Subch.Historic Preservation And Repair

This text of Delaware § 1811 (Statement of purpose; short title) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 1811 (2026).

Text

(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.”

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(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.”