{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-de-qualified-facility-20261025","kind":"incentive_program","state_codes":["de"],"subject":"Delaware business credit exclusion and conditional qualification route","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell.","fields":{"de_qualification_basis":{"value":"Current code excludes large energy use facilities from qualified facility definition but includes a conditional generation eligibility route in section2010(25)d. Governor release exclusion summary is not a complete exception analysis.","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"status":{"value":"program","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"de_alternative_gates":{"value":"Section2010(25)a has alternative gates: monthly maximum used or projected demand at least75MW with load factor at least85percent; monthly maximum instantaneous demand at least100MW; or monthly maximum used or able demand at least30MW plus primarilyNAICS518210service. These bases are distinct, not actual facility measurements.","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"de_aggregation_boundary":{"value":"Utility or regulatory body may aggregate facilities based on reliability risk from use, proximity and operational characteristics. Aggregation is discretionary; no automatic campus count or measured combined load inferred.","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"de_generation_route":{"value":"Section2010(25)d provides qualification when generation or procurement covers all annual energy needs subject to specified location, transmission deliverability, prior capacity auction and clean technology conditions. Percentage alone is not sufficient.","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"de_technology_boundary":{"value":"Generation conditions include referenced renewable portfolio requirements and specified clean resources. Single cycle or open cycle generation does not qualify under this route. Referenced standards and individual project compliance not reviewed.","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"de_scope_boundary":{"value":"Definitions govern the stated business credit subchapters. Neither a blanket ban on every Delaware incentive nor any individual award, tax saving or job outcome is established.","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"actual_benefit":{"value":null,"source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell.","unknown_reason":"No individual eligibility determination, award or received benefit reviewed."}}}],"sources":{"de-business-credit-subchapter-20261025":{"url":"https://delcode.delaware.gov/title30/c020/sc02/index.html","title":"Delaware Code2010 qualified facility and large energy definitions","publisher":"State of Delaware","published_on":null,"date_note":"Code publication date unknown; source checkedOctober25. Release datedAugust26,2026.","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell.","checked_at":"2026-10-25T12:50:25.979919+00:00","sha256":"5753e87db9092749e5ce0c4980b76df4cec8ca9398a890f4e4bc2575a7bcdb86","tier":"A","establishes_status":["program"]},"de-energy-consumer-law-news-20261025":{"url":"https://news.delaware.gov/2026/08/26/governor-matt-meyer-signs-energy-consumer-protection-legislation/","title":"Delaware governor energy consumer legislation release","publisher":"State of Delaware","published_on":"2026-08-26","date_note":"Code publication date unknown; source checkedOctober25. Release datedAugust26,2026.","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell.","checked_at":"2026-10-25T12:49:59.919368+00:00","sha256":"b56261034542cb841bf6699af2acd794a2946017c25b4e9b4bfdc1fcbb2b2bce","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-de-qualified-facility-20261025","html":"

Delaware business credit exclusion and conditional qualification route

Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell.

De qualification basis
Current code excludes large energy use facilities from qualified facility definition but includes a conditional generation eligibility route in section2010(25)d. Governor release exclusion summary is not a complete exception analysis.State of Delaware. Source: Publication date not stated. Checked: October 25, 2026. State of Delaware. Source: August 26, 2026. Checked: October 25, 2026.

Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell. Locator: Code2010(1),(25); governor release HB310 summary.

Status
programState of Delaware. Source: Publication date not stated. Checked: October 25, 2026. State of Delaware. Source: August 26, 2026. Checked: October 25, 2026.

Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell. Locator: Code2010(1),(25); governor release HB310 summary.

De alternative gates
Section2010(25)a has alternative gates: monthly maximum used or projected demand at least75MW with load factor at least85percent; monthly maximum instantaneous demand at least100MW; or monthly maximum used or able demand at least30MW plus primarilyNAICS518210service. These bases are distinct, not actual facility measurements.State of Delaware. Source: Publication date not stated. Checked: October 25, 2026. State of Delaware. Source: August 26, 2026. Checked: October 25, 2026.

Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell. Locator: Code2010(1),(25); governor release HB310 summary.

De aggregation boundary
Utility or regulatory body may aggregate facilities based on reliability risk from use, proximity and operational characteristics. Aggregation is discretionary; no automatic campus count or measured combined load inferred.State of Delaware. Source: Publication date not stated. Checked: October 25, 2026. State of Delaware. Source: August 26, 2026. Checked: October 25, 2026.

Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell. Locator: Code2010(1),(25); governor release HB310 summary.

De generation route
Section2010(25)d provides qualification when generation or procurement covers all annual energy needs subject to specified location, transmission deliverability, prior capacity auction and clean technology conditions. Percentage alone is not sufficient.State of Delaware. Source: Publication date not stated. Checked: October 25, 2026. State of Delaware. Source: August 26, 2026. Checked: October 25, 2026.

Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell. Locator: Code2010(1),(25); governor release HB310 summary.

De technology boundary
Generation conditions include referenced renewable portfolio requirements and specified clean resources. Single cycle or open cycle generation does not qualify under this route. Referenced standards and individual project compliance not reviewed.State of Delaware. Source: Publication date not stated. Checked: October 25, 2026. State of Delaware. Source: August 26, 2026. Checked: October 25, 2026.

Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell. Locator: Code2010(1),(25); governor release HB310 summary.

De scope boundary
Definitions govern the stated business credit subchapters. Neither a blanket ban on every Delaware incentive nor any individual award, tax saving or job outcome is established.State of Delaware. Source: Publication date not stated. Checked: October 25, 2026. State of Delaware. Source: August 26, 2026. Checked: October 25, 2026.

Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell. Locator: Code2010(1),(25); governor release HB310 summary.

Actual benefit
Not establishedState of Delaware. Source: Publication date not stated. Checked: October 25, 2026. State of Delaware. Source: August 26, 2026. Checked: October 25, 2026.

Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell. Locator: Code2010(1),(25); governor release HB310 summary.

"}]}