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SPONSOR: Rep. Heffernan & Rep. Minor-Brown & Rep. Harris &
Rep. Griffith & Sen. Hansen
Reps. Burns, Gorman, K. Johnson, Morrison, Romer,
Snyder-Hall, Lambert; Sens. Sokola, Lockman
HOUSE OF REPRESENTATIVES
153rd GENERAL ASSEMBLY
HOUSE BILL NO. 310
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS TAX CREDITS AND
DEDUCTIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
1 Section 1. Amend § 2010, Title 30 of the Delaware Code by making deletions as shown by strike through and
2 insertions as shown by underline as follows and by redesignating accordingly:
3 § 2010. Definitions.
4 As used in this subchapter and in subchapters III, V and VIII of this chapter:
5 (1) “Large energy use facility” means a facility that uses or is able to use 30 megawatts or more and is
6 primarily engaged in providing a service described under code 518210 of the 2022 North American Industry
7 Classification System.
8 (1) (2) “Qualified facility” is any qualified property that is not a large energy use facility located within this
9 State that constitutes a new facility or an expanded facility and that is used by the taxpayer in or in connection with a
10 qualified activity.
SYNOPSIS
This Act excludes large energy use facilities from the definition of a qualified facility for purposes of determining
eligibility for a tax credit or license fee reduction for the creation of employment and qualified investment in business
facilities.
HD : GOG : SCD Page 1 of 1 Released: 03/04/2026 03:16 PM
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