2012 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
§ 2021. Credit against corporation income tax for investment and employment in targeted areas

(a) In the case of any taxpayer that:

(1) Places in service, within any targeted area, as defined by § 2020(3)a. through d. of this title, a qualified facility in which the taxpayer is engaged in a qualified activity described in § 2010(3) of this title, and

(2) Thereby 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,