Delaware legislation · 153rd General Assembly
Delaware HB310: Large Energy Use Facilities/Exclude/Tax Credits
Status: Signed into law, August 26, 2026
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS TAX CREDITS AND DEDUCTIONS.
What the bill says
An act to amend title 30 of the delaware code relating to business tax credits and deductions.
From the introduced text, March 5, 2026:
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS TAX CREDITS AND DEDUCTIONS. Section 1. Amend § 2010, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows and by redesignating accordingly: § 2010. Definitions. As used in this subchapter and in subchapters III, V and VIII of this chapter: (1) "Large energy use facility" means a facility that uses or is able to use 30 megawatts or more and is primarily engaged in providing a service described under code 518210 of the 2022 North American Industry Classification System. (1) (2) "Qualified facility" is any qualified property that is not a large energy use facility located within this State that constitutes a new facility or an expanded facility and that is used by the taxpayer in or in connection with a 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.
Sponsors
- Debra Heffernan (D, 6) · primary sponsor
- Melissa Minor-Brown (D, 17)
- Kerri Harris (D, 32)
- Krista Griffith (D, 12)
- Stephanie Hansen (D, 10)
- Frank Burns (D, 21)
- Mara Gorman (D, 23)
- Kendra Johnson (D, 5)
- Eric Morrison (D, 27)
- Cyndie Romer (D, 25)
- Rebecca Snyder-Hall (D, 14)
- Larry Lambert (D, 7)
Latest actions
- : Signed by Governor
- : Passed By House. Votes: 26 YES 11 NO 3 NOT VOTING 1 ABSENT
- : Passed By Senate. Votes: 15 YES 6 NO
- : Amendment SA 1 to HB 310 - Passed By Senate. Votes: 21 YES
- : Suspension of Rules in Senate
- : Reported Out of Committee (Banking, Business, Insurance & Technology) in Senate with 5 On Its Merits
- : Amendment SA 1 to HB 310 - Introduced and Placed With Bill
- : Assigned to Banking, Business, Insurance & Technology Committee in Senate
- : Passed By House. Votes: 26 YES 12 NO 3 ABSENT
- : Reported Out of Committee (Revenue & Finance) in House with 8 On Its Merits
Votes
- Passed (SM) (July 1, 2026): 15 yea, 6 nay, passed
- Passed (SM) (July 1, 2026): 21 yea, 0 nay, passed
- Passed (SM) (July 1, 2026): 26 yea, 11 nay, passed
- Passed (SM) (May 5, 2026): 26 yea, 12 nay, passed
Common questions
- What is HB310?
- HB310 is a bill in the Delaware Legislature (153rd General Assembly): Large Energy Use Facilities/Exclude/Tax Credits.
- What does HB310 do?
- In its own words: An act to amend title 30 of the delaware code relating to business tax credits and deductions.
- What is the status of HB310?
- Signed into law as of August 26, 2026. Latest action: Signed by Governor (August 26, 2026).
- Who sponsored HB310?
- Debra Heffernan (D, 6), with 11 co-sponsors.
- Where is the official record for HB310?
- On the Delaware Legislature website: https://legis.delaware.gov/BillDetail?LegislationId=142891
Source: official Delaware record. Tracked by Delilah, AI for legislation across all 50 states and Congress.