Delaware Code Title 30. State Taxes § 1811. Statement of purpose;  short title

(a) The General Assembly finds and declares that many properties and structures associated with Delaware's history, and in some cases the history of this nation, have been steadily disappearing over the past 50 years, or longer.  Once gone, they are gone forever, and can never be replaced.  Each year, it seems, there are less and less.  The General Assembly firmly believes that the private sector is uniquely able to be a major factor in the preservation of many of Delaware's historic structures.  The General Assembly finds that historic preservation tax credits have proven to be economic drivers that result in significant job creation and growth while successfully preserving historic buildings across the state.

(b) This subchapter shall be known as the “Historic Preservation Tax Credit Act.”