This Act expands eligibility for the investment and employment credit against corporation income tax available under 30 Del. C. § 2011 to the operators of climate-controlled fruit or vegetable growing facilities with at least 400,000 square feet of enclosed space. Eligibility for the expanded tax credit is conditioned on a qualified investment of at least $40 million.

Statutes affected:
Original Text: 30.2010, 30.2011
Session Law: 30.2010, 30.2011