Businesses
Government-funded
Varies
Amount varies
Tax Credit
Reduces tax liability
Rolling
No fixed cutoff
Annual tax return
Claim with year-end filing
Moderate
File with tax return
Provides gross receipts tax exemptions and income tax credits for defense contractors operating in Delaware. Designed to retain defense manufacturing and technical operations in the state.
Do I qualify?
Answer the questions below for a rules-based self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Business must hold an active DoD prime contract or significant subcontract
2.Operations must be conducted in Delaware
3.Qualifying contracts: manufacturing, R&D, or specialized services for DoD
4.Application to DE Division of Revenue for annual certification
5.Minimum Delaware employment threshold applies
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Full state and local sales and use tax exemption (7.25–10%) on equipment purchases for California manufacturers of solar, wind, batteries, EVs, fuel cells, and green building materials. Reduces equipment procurement costs with board pre-approval.
Utah OEO · Utah
30% state income tax credit on new employee wages for businesses creating 5+ jobs in rural Utah Economic Opportunity Zones. Meaningful incentive to locate outside Salt Lake's urban corridor, with a 5-year credit period.
GOED · Nevada
Sales tax abatements (up to 2%), property tax abatements, and Modified Business Tax credits for clean energy manufacturers locating or expanding in Nevada. Targets solar, wind, battery storage, and EV-related product manufacturers creating 10+ jobs.