HB310

An Act To Amend Title 30 Of The Delaware Code Relating To Business Tax Credits And Deductions.

Final Passage·6/30/26

Amends Delaware Code to redefine "large energy use facility" and "qualified facility" for business tax credits and deductions.

Delaware HB310 amends Title 30 of the Delaware Code to redefine "large energy use facility" as a facility using or capable of using 30 megawatts or more, primarily providing services under code 518210 of the 2022 North American Industry Classification System. It also redefines "qualified facility" as any qualified property not classified as a large energy use facility, located within the state, and used in connection with a qualified activity.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed both chambers · 26–11 · Jul 1
Current
Awaiting the Governor
Next
Signature or veto

Sponsors

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14
0
Democratic CaucusRepublican Caucus

Roll Call Votes

26 Yea

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11 Nay

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3 Not Voting

RDR

1 Absent

R

Calendar

Jun 17

12:00 PM

Banking, Business, Insurance & Technology

Mar 25

1:00 PM

Revenue & Finance

History

Jul 1

House

Passed By House. Votes: 26 YES 11 NO 3 NOT VOTING 1 ABSENT

Jun 30

Senate

Reported Out of Committee (Banking, Business, Insurance & Technology) in Senate with 5 On Its Merits

Jun 30

Senate

Suspension of Rules in Senate