# 30 Del. C. § 1908: § Â 1908. Historic rehabilitation

> Delaware · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1908

## Section

- **Citation:** 30 Del. C. § 1908
- **Heading:** § Â 1908. Historic rehabilitation
- **Jurisdiction:** Delaware
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Delaware Code / Title 30 / Chapter 19 / Section 1908

## Text

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.

## Nearby sections

- [30 Del. C. § 1901 § Â
        1901. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1901.md)
- [30 Del. C. § 1902 § Â
        1902. Imposition of tax on corporations; exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1902.md)
- [30 Del. C. § 1903 § Â
        1903. Computation of taxable income [For application of this section see 85 Del. Laws, c. 231, Â 3].](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1903.md)
- [30 Del. C. § 1904 § Â
        1904. Returns.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1904.md)
- [30 Del. C. § 1905 § Â
        1905. Payment of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1905.md)
- [30 Del. C. § 1906 § Â
        1906. Short title.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1906.md)
- [30 Del. C. § 1907 § Â
        1907. Time of taking effect of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1907.md)
- [30 Del. C. § 1908 § Â
        1908. Historic rehabilitation.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1908.md)
- [30 Del. C. § 1909 § Â
        1909. Withholding of income tax on sale or exchange of real estate by nonresident corporations.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1909.md)
- [30 Del. C. § 1912 § Â
        1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1912.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1908. Check the current official text before relying on it. Not legal advice.