DE HB219

Adds year-round operation of climate-controlled fruit or vegetable growing facilities to the definition of "qualified activity" eligible for tax credits under Delaware Code Title 30.

Requires such facilities to consist of at least 400,000 square feet of enclosed, climate-controlled space on the same parcel of land.

Sets a qualified investment threshold of $40 million for new or expanded facilities conducting this agricultural activity, compared to the standard $200,000 threshold for other qualified activities.

Expands eligibility for the investment and employment credit against corporation income tax available under Delaware Code § 2011.