2014 Delaware Code
Title 30 - State Taxes
CHAPTER 19. CORPORATION INCOME TAX
§ 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.;