Delaware HB 310 large-load tax credit bar (2026)
Delaware — HB 310: Large Energy-Use Facilities Barred from Job-Creation Tax Credits and License Fee Reductions (Signed August 26, 2026)
Delaware · Del. H.B. 310, 153rd Gen. Assemb. (2026)
- Status
- In effect
- Took effect
- August 26, 2026
- Applies to
- Large energy-use facilities including data centers seeking Delaware business tax credits or license fee reductions; the Delaware Division of Revenue and economic development agencies administering those programmes.
- Enforced by
- Delaware Division of Revenue; Delaware Prosperity Partnership / Division of Small Business
Delaware House Bill 310 prohibits large energy-use facilities from qualifying for job-creation business tax credits and license fee reductions. The logic is straightforward and rarely legislated: incentives designed to reward employment should not flow to facilities whose defining characteristic is enormous resource consumption and comparatively few permanent jobs. Rather than argue the point project by project, Delaware removed the eligibility. It was signed by Governor Matt Meyer on August 26, 2026 as one of four bills in the Energy Consumer Protection package, effective immediately. Most states in 2026 addressed data centers through moratoriums, zoning or utility cost allocation; disqualifying them from economic development incentives is a distinct lever, and one that operates on the state's own fiscal exposure rather than on siting or rates.
Who is protected: Delaware taxpayers, through removal of job-creation tax credit and license fee reduction eligibility for facilities that consume heavily while employing comparatively few people.
Legal detail
Delaware House Bill 310, signed August 26, 2026, effective immediately. Prohibits large energy-use facilities from qualifying for job-creation business tax credits and for license fee reductions. Lever type: state fiscal-incentive eligibility, distinct from the siting (moratorium/zoning), cost-allocation (rate class) and supply (bring-your-own-generation) levers used elsewhere — it withdraws a subsidy rather than imposing an obligation, and so operates without any enforcement mechanism against the facility. One of four bills in the Energy Consumer Protection package: HB 233, HB 445, HB 310 (this entry) and SB 326. Definition of 'large energy-use facility' and whether the bar applies prospectively only are not established from available coverage.
Key facts
| Jurisdiction | Delaware |
|---|---|
| Level | State |
| Strength | Moderate |
| Enacted | August 26, 2026 |
| Citation | Del. H.B. 310, 153rd Gen. Assemb. (2026) |
| Private right of action | No, agency enforcement only |
| Penalties | Ineligibility for the specified credits and fee reductions |
| Topics | data-center siting and energy · government use of AI |
| Agency page | Governor Matt Meyer Signs Energy Consumer Protection Legislation — State of Delaware News |
More AI rules in Delaware
- Delaware HB 233 large-load rate class (2026) · In effect
- Delaware HB 445 bring-your-own-generation mandate (2026) · In effect
- Delaware SB 326 utility capital expenditure oversight (2026) · In effect
- Delaware Privacy Law (DPDPA) · In effect
- Delaware Election Deepfake Law · In effect
- Delaware AI Commission Act (government AI inventory) · In effect
Related data-center siting and energy rules elsewhere
- Superior WI Data Center Moratorium (1-year) · In effect
- Dane County WI Hyperscale Data Center Moratorium · In effect
- Madison WI Data Center Moratorium (1-year) · In effect
- Manitowoc County WI Data Center Moratorium · In effect
- WA SB 5982 (Data Center / Clean Energy) · In effect
- Dayton OH data center moratorium (180-day, Apr 2026) · In effect
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