House Bill 219
152nd General Assembly (Present)
Becomes effective upon date of signature of the Governor or upon date specified
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAX CREDITS FOR CREATION OF EMPLOYMENT AND QUALIFIED INVESTMENT IN BUSINESS FACILITIES.
This Act expands eligibility for the investment and employment credit against corporation income tax available under 30 Del. C. § 2011 to the operators of climate-controlled fruit or vegetable growing facilities with at least 400,000 square feet of enclosed space. Eligibility for the expanded tax credit is conditioned on a qualified investment of at least $40 million.
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