HB186 • 2025

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS TAX CREDITS AND DEDUCTIONS FOR ELECTRICITY PRODUCTION.

Energy Taxes Technology

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Last action: 2026-03-18
Official status: Not Worked in Committee
Effective date: Not listed

Plain English Breakdown

The official summary and digest texts are identical but both end abruptly mid-sentence regarding bonus credit conditions.

Tax Credits for High-Efficiency Gas Power Plants in Delaware

This law creates tax breaks to encourage building a limited number of high-efficiency natural gas power plants that produce between 100 and 500 megawatts of electricity.

What This Bill Does

Creates an Electricity Production Tax Credit (EPTC) for qualifying businesses.
Allows bonus credits to increase the value of the main tax credit under certain conditions, though specific rules are not fully detailed in this text.
Targets high-efficiency Combined-Cycle Gas Turbine facilities with an output between 100 MW and 500 MW.
Limits incentives to a limited number of facilities.

Who It Names or Affects

Businesses building or operating qualifying gas power plants in Delaware
Delaware citizens through potential improvements in energy security, reduced transmission charges, and lower energy loss

Terms To Know

Combined-Cycle Gas Turbine (CCGT): A type of high-efficiency natural gas power plant technology that provides dependable electricity.
Electricity Production Tax Credit (EPTC): Money taken off a company's state corporate tax bill for producing electricity with qualifying plants.

Limits and Unknowns

The official text cuts off before explaining the specific rules or conditions required to earn bonus credits.
The exact number of facilities allowed is described only as 'a limited number' without a specific figure.
No effective date for when this law begins is provided in the source material.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HA 1

1 • Osienski

PWB

Plain English: PWB 1 by Osienski

The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.

Bill History

2026-03-18 Delaware General Assembly
Not Worked in Committee
2026-03-11 Delaware General Assembly
Not Worked in Committee
2025-06-06 Delaware General Assembly
Amendment HA 1 to HB 186 - Introduced and Placed With Bill
2025-06-05 Delaware General Assembly
Introduced and Assigned to Revenue & Finance Committee in House

Official Summary Text

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS TAX CREDITS AND DEDUCTIONS FOR ELECTRICITY PRODUCTION.
The purpose of this bill is to incentivize the construction and operation of a limited number of high-efficiency Combined-Cycle Gas Turbine (CCGT) electrical generation facilities, with an output of between 100 MW and 500 MW, by creating an Electricity Production Tax Credit (EPTC) and bonus credits. These credits would offset state corporate tax liability while facilitating the increased availability of clean, cost-effective, high-efficiency, and energy production.

CCGT power plants are proven technology that can provide significant dispatchable power production to meet Delaware’s growing need for dependable energy, while promoting grid stability that will enable the integration of renewable energy generation.

Having the CCGT facilities built within Delaware will improve the energy security of our citizens while reducing power transmission charges and energy loss.

The value of the Electricity Production Tax Credit (EPTC) can be increased via bonus credits if the CCGT power-ge