{"data":{"id":"us-de/30-del.-c.-2003","jurisdiction":"us-de","citation":"30 Del. C. § 2003","heading":"Declaration of policy.","body":"It is declared to be public policy of this State to encourage the investment by persons in offering neighborhood assistance both directly and by contributing to neighborhood organizations, to benefit individuals living in impoverished areas or low and moderate income families. This public policy further encourages the creation of significant partnerships among community-based development organizations, the private sector and the government.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 20. Business Tax Credits and Deductions","Subchapter I. Neighborhood Assistance Tax Credit"],"source_url":"https://delcode.delaware.gov/title30/c020/sc01/index.html#2003","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"ed9c713468959bf69e822d5679720468ae14fb4e2cbc960b0d29860935df9245","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-2002","next":"us-de/30-del.-c.-2004"},"notice":"GroundRules: Original legal text. Not legal advice."}