HB 310 — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS TAX CREDITS AND DEDUCTIONS.

Sen.Rep.

HansenHeffernan DELAWARE& STATERep. SENATE 153rd GENERAL ASSEMBLY SENATE AMENDMENT NO.

1Minor-Brown TO& HOUSERep. BILL NO.

310Harris AMEND& HouseRep. Bill No.

310Griffith by& deletingSen. lines 5 through 7 in their entirety and inserting in lieu thereof the following:

“(1)a.Hansen Reps.

“LargeBurns, energyGorman, useK. facility” means a facility that does any of the following:

1.Johnson, Morrison, Romer, Snyder-Hall, Lambert;

UsesSens. or is projected to use a monthly maximum demand of 75 megawatts or greater at a load factor of 85% or greater.

2.Sokola, Lockman HOUSE OF REPRESENTATIVES 153rd GENERAL ASSEMBLY HOUSE BILL NO.

Uses310 aAN monthlyACT maximumTO instantaneousAMEND demandTITLE of30 100OF megawattsTHE orDELAWARE greater.CODE RELATING TO BUSINESS TAX CREDITS AND DEDUCTIONS.

3.BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

UsesSection or1. is able to use a monthly maximum demand of 30 megawatts or greater and is primarily engaged in providing a service described under code 518210 of the 2022 North American Industry Classification System.

b.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:

Multiple§ facilities2010. may be aggregated and treated as a large energy use facility for the purposes of this definition if the electric utility or the electric utility’s regulatory body determines they would pose reliability risks to the electric system because of their electricity use, proximity, and operational characteristics.

FactorsDefinitions. that may be considered include close physical proximity, common ownership or control, or ownership or control through an affiliated company, and sharing of local electrical infrastructure.

c.As used in this subchapter and in subchapters III, V and VIII of this chapter:

(1) “Large energy use facility” doesmeans not include a facility that stores,uses processes,or refines,is orable transfersto crudeuse petroleum30 megawatts or petroleummore productsand is primarily engaged in bulkproviding quantities,a includingservice refineries,described andunder suchcode uses518210 shallof notthe count2022 towardNorth aggregation.American Industry Classification System.

This(1) exemption(2) does“Qualified notfacility” applyis toany aqualified newproperty facilitythat that,is afternot [thea effectivelarge dateenergy ofuse thisfacility Act]located addswithin usesthis unrelatedState tothat theconstitutes storage,a processing,new refining,facility or transferan ofexpanded crudefacility petroleum,and petroleumthat productsis inused bulkby quantities, or other energy storage materials, if the energytaxpayer usein ofor thein newconnection facilitywith meetsa thequalified thresholdsactivity. in paragraph (1)a.

SYNOPSIS This Act excludes large energy use facilities from the definition of thisa section.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.

d.1.HD :

AGOG large energy use facility will be a qualified facility if the facility produces sufficient power or procures sufficient generation to meet 100% of the large energy use facility’s annual energy needs from a facility or facilities interconnected in the State or within PJM’s DPL transmission zone or within a transmission zone SD :

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06/29/2026 06:08 PM contiguous by land to the DPL transmission zone and with sufficient existing transmission infrastructure to deliver this additional electricity to Delaware.

2.

Procured generation must be from a facility or facilities interconnected in the State or within PJM’s DPL transmission zone or within a transmission zone contiguous by land to the DPL transmission zone, with sufficient existing transmission infrastructure to deliver this additional electricity to Delaware, and which has not been already committed in a prior PJM capacity auction.

This may include newly constructed generation at an existing facility, uprates, or repowering of deactivated or retired generating units as of June 12, 2026;

provided that capacity that previously participated in the PJM Base Residual Auction shall qualify only to the extent attributable to such uprate or repowering.

3.

All power generated must meet the renewable energy portfolio standards established under §354 of Subchapter III-A, Chapter 1 of Title 26 at the established minimum cumulative percentage at the facility’s anticipated end of operation, determined at the facility’s proposed date of interconnection, and produced by clean energy technology.

A facility may use a combination of 1 or more of the following forms of acceptable clean energy technology to meet the percentage thresholds established therein:

A.

Generation eligible for compliance with the renewable energy portfolio standards or any successor clean energy standards and interconnecting in Delaware.

B.

Nuclear power.

C.

Energy storage interconnecting in Delaware and used for the primary purpose of storing energy generated from resources outlined in this subsection.

4.

Compliance with this subsection may be achieved through any combination of procurement of renewable or clean energy resources, onsite or directly interconnected generation, power purchase agreements, or other mechanism approved by the electric utility’s regulatory body.