Delaware · Investment / Jobs · DE-BCJA-001
Blue Collar Jobs Act Credits
Publication revised September 24, 2026. Sourcebook page 73.
Credit amount / calculation
$500 per qualifying employee plus $500 per $100,000 of qualifying investment, generally for ten years; annual credit use limited to 50% of tax liability.
Business fit and eligible activity
Qualified manufacturing expansions creating jobs and facility investment can receive state credits after approval. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Illustrative business benefit
An eligible mill invests $400,000 and adds five qualifying jobs. The annual calculation is 5 x $500 + 4 x $500 = $4,500. Over ten compliant years that is $45,000 before tax-liability limits.
Timing / first action
Seek approval before signing a purchase order, contract, lease or other binding commitment. Meet the minimum five-job and $200,000 investment tests (at least $40,000 per qualifying employee), and obtain approval before claiming. Page
Official sources
- Delaware Division of Revenue - Blue Collar Jobs Act (delaware.gov)
Related programs
Research and Development Tax Credit
Regular method: 10% of Delaware research expenses above the base, or 20% for a qualifying...
Regular method: 10% of Delaware research expenses above the base, or 20% for a qualifying small business.
Clean Electricity Investment Credit (Internal Revenue Code §48E)
Generally 6% base investment credit and up to 30% with prevailing-wage/apprenticeship...
Generally 6% base investment credit and up to 30% with prevailing-wage/apprenticeship compliance, plus possible statutory bonuses.
Clean Electricity Production Credit (Internal Revenue Code §45Y)
Production-based credit beginning at 0.3¢/kWh, with higher rates and bonuses when statutory...
Production-based credit beginning at 0.3¢/kWh, with higher rates and bonuses when statutory conditions are satisfied.
Credit for Increasing Research Activities (Internal Revenue Code §41)
Regular research-credit method or the alternative simplified method. The latter generally...
Regular research-credit method or the alternative simplified method.