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DE HB14

Bill

Official Source

Status

Introduced

1/10/2013

Primary Sponsor

William Carson

Click for details

Origin

House of Representatives

147th General Assembly

AI Summary

  • Amends Delaware Code Title 30 to exempt income and capital gains from agricultural land preservation easements from personal income tax for tax years after December 31, 2012.

  • Applies to easements granted under Chapter 9, Title 3 of Delaware Code or through any county, state, or federal program that preserves land for agricultural purposes.

  • Exemption applies to residents receiving income or capital gains from the sale or granting of such easements.

Legislative Description

An Act To Amend Title 30 Of The Delaware Code Relating To Personal Income Tax.

Last Action

Assigned to Appropriations Committee in House

1/24/2013

Committee Referrals

Appropriations1/24/2013
Revenue & Finance1/10/2013

Full Bill Text

No bill text available