Delaware2025Passed Legislature
SA1TOHB310
Amendment Defining Large Energy Use Facilities and Tax Credit Rules
Last scannedAug 24, 2026, 10:01 AM
In one sentence
This amendment defines what counts as a large energy use facility in Delaware and sets the rules for these facilities to qualify for tax credits by meeting specific clean power requirements.
What it does
- Defines a 'large energy use facility' based on monthly electricity demand levels of 30, 75, or 100 megawatts depending on usage patterns and industry type.
- Allows multiple nearby facilities with common ownership to be grouped together if the electric utility determines they pose reliability risks due to proximity and operations.
- Excludes most oil refineries and petroleum storage sites from this definition unless they add new unrelated energy uses after the law takes effect.
- Requires large facilities to produce or buy 100% of their annual power needs from clean sources located in Delaware, PJM's DPL zone, or a land-connected transmission zone with sufficient infrastructure.
- Limits eligible power sources to renewable standards-compliant generation, nuclear power, and energy storage systems connected within the state.
Who it affects
- Facilities that use large amounts of electricity in Delaware
- Electric utilities and their regulatory bodies responsible for determining facility aggregation
- Owners or operators of oil refineries and petroleum processing plants
Limits and unknowns
- The text does not state a specific effective date for when these rules begin.
- Specific details about how tax credits are calculated or distributed are referenced but not included in this excerpt.
- Compliance with clean energy standards depends on future determinations by regulatory bodies regarding approved mechanisms.
Plain language
Terms to know
- Large energy use facility
- A site that uses a specific high amount of electricity, such as at least 75 megawatts monthly or meets other defined thresholds.
- Qualified facility
- A large energy user that produces or buys all its power from approved clean sources to become eligible for tax credits.
- Aggregation
- The process of treating multiple separate facilities as one single unit if they share ownership and pose risks to the electric grid.
Official record
Sources
Official summary
This amendment clarifies the definition of “large energy use facility” and the sets forth the circumstances under which a “large energy use facility” will be treated as a “qualified facility” and be eligible for a tax credit in accordance with Title 30 of the Delaware Code, Chapters 19 and 20