A resident individual shall be allowed a credit against such individual's tax otherwise due under this chapter in accordance with the provisions of the Historic Preservation Tax Credit Act (Chapter 18 of this title), which credits shall be against any taxes imposed under this chapter; provided however, that all claimed credits are accompanied by a Certificate of Completion issued by the Delaware State Historic Preservation Office certifying that such credits have been earned in compliance with that act.
Structure Delaware Code
Chapter 11. PERSONAL INCOME TAX
Subchapter II. Resident Individuals
§ 1109. Itemized deductions [For application of this section, see 66 Del. Laws, c. 86, § 8].
§ 1110. Personal exemptions and credits.
§ 1111. Credit for income tax paid to another state.
§ 1112. Historic rehabilitation.
§ 1114. Child care and dependent care expense credit.
§ 1117. Earned income tax credit [Effective until fulfillment of 83 Del. Laws, c. 118, § 2].
§ 1117. Earned income tax credit [Effective upon fulfillment of 83 Del. Laws, c. 118, § 2].