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

The bill shifted from a conditional framework (data centers could qualify if they met clean energy, PJM transmission zone, and renewable portfolio standards) to a categorical exclusion of data centers from qualified facility status.

Removed the petroleum refinery exemption and its carve-out for new facilities adding unrelated uses after the effective date.

Removed the multi-threshold definition of 'large energy use facility' that included 75 MW at 85% load factor, 100 MW instantaneous demand, and aggregation rules for multiple facilities.

Added a simplified definition of 'large energy use facility' limited to facilities using 30 MW or more primarily engaged in NAICS code 518210 (data center services).

Removed all clean energy technology requirements including renewable portfolio standard compliance, PJM DPL transmission zone interconnection requirements, and the prohibition on single-cycle or open-cycle generation.

Modified the 'qualified facility' definition in Section 2010 to explicitly exclude large energy use facilities, making data centers ineligible for the tax credit or license fee reduction.

Sponsorship changed from a single Senate sponsor (Sen. Hansen) to a multi-chamber bill with multiple House and Senate co-sponsors, reflecting passage through both chambers.