Bill > HB310

This bill amends Title 30 of the Delaware Code, which deals with business tax credits and deductions, by adding a new definition for "large energy use facility" to mean a facility that uses or can use 30 megawatts or more and is primarily involved in providing services related to data processing, hosting, and related activities, as classified by a specific industry code. The bill also modifies the definition of "qualified facility" to explicitly exclude these large energy use facilities, meaning that businesses operating such large energy use facilities will not be eligible for certain tax benefits previously available to qualified facilities.