Delaware Statutes
§ 2003 — Declaration of policy
Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 20 BUSINESS TAX CREDITS AND DEDUCTIONS·Subch. Neighborhood Assistance Tax Credit
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.
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Legislative History
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
Nearby Sections
15
§ 2001
Short title§ 2002
Definitions§ 2003
Declaration of policy§ 2006
Limitations on credits§ 2007
Unused tax credit§ 2008
Administrative costs§ 2010
Definitions§ 2013
Rules and regulations§ 2015
Successors in title§ 2020
Definitions