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Delaware Legislation Would Extend State HTC Through June 30, 2030
Legislation introduced in the Delaware General Assembly would extend the state historic tax credit (HTC) nine years. S.B. 182 would extend the credit’s sunset date from June 30, 2021, to June 30, 2030. Delaware’s HTC is for 20% of qualified expenditures for properties eligible for the federal HTC.
The Novogradac Historic Rehabilitation Handbook provides an overview of the HTC, including how the federal and state credits interact.