STATE OF DELAWARE 
Department of Finance                       APPLICATION FOR NEW BUSINESS FACILITY 
Division of Revenue                                      TAX CREDITS 
820 N. French Street                                                                                                                       Reset
P.O. Box 8750 
Wilmington Delaware 19899-8750                           FORM 402AP 9901                                                      Print Form
                                                                                                               *DF41413019999*
          THIS APPLICATION MUST BE COMPLETED AND FILED WITH THE DIVISION OF REVENUE PRIOR TO CLAIMING ANY
   CORPORATE INCOME TAX CREDITS OR REDUCTIONS IN LICENSE TAXES PURSUANT TO CHAPTER 20, TITLE 30, DELAWARE CODE.
                                                                                                                              Revised 01/14/13
PART A -- NAME AND ADDRESS 
1.  Federal Employer Identification Number

                                 1  ---

2. Name of Taxpayer

3. Address

4. Location of qualifying business facility (if different from above).

5. Contact Person                                                                                                           Telephone Number 
                                                                                                              (      ) 

PART B -- BUSINESS ACTIVITIES
Check the appropriate qualifying activity(s)
         Aviation Maintenance & Repair Services                                      Wholesaling
         Computer Software Sales (Wholesale Only)                                    Management & Support Services for Activities listed
         Consumer Credit Reporting/Collection Services                               Combination of Activities listed
         Data Processing or Data Preparation                                         Occupational Licenses -- Targeted Areas Only
         Engineering                                                                 Retailing -- Targeted Areas Only
         Manufacturing                                                               Other ________________ -- Brownfield Areas Only 
         Scientific, Agricultural or Industrial Research                             Other ________________ -- Green Industries Only 
         Telecommunications
Check the appropriate type of facility
         New facility                                                 Expansion with new employees 
    Replacement facility                                              Expansion without new employees 
    Located on a Brownfield (Verification required from DNREC)                       Clean Energy Technology Device Manufacturer

PART C -- QUALIFYING FACILITY INFORMATION
1. Enter the date the facility was placed in service.

2. Enter the value (at original cost if owned by the taxpayer, or eight times the annual rent paid less any amounts received as subrentals if leased) of
   the real and tangible personal property, except inventory or property held for sale to customers, which constitutes the new business facility or
   which is used by the taxpayer in the operation of the business facility.  Include in this investment amount all costs expended by the taxpayer for
   environmental investigation and remediation if such facility is located on a brownfield.
   $
3. If the qualifying facility is leased, provide the name, address and federal employer identification number of the lessor.
                                                                                                                      F.E.I.N 

4. Enter  the  number  of  new  business  facility  employees  employed  by  the  taxpayer  on  a  regular  and  full-time  basis  in  the  operation  of  the  new,
   replaced or expanded facility.
5. If the qualifying facility has been acquired from another, provide the name, address and federal employer identification number of the previous
   owner.
                                                                                                                F.E.I.N 

6. Is the taxpayer or firm related to the individual or firm listed above?  [  ] YES [  ] NO      If yes, please describe the relationship.

                      Signature                                                      Date

                                  NEW BUSINESS FACILITY TAX CREDITS 
                                          FORM 402AP 9901 

                                          GENERAL INSTRUCTIONS 

Form 402AP is used to apply for the Delaware corporate income tax credit and the Delaware gross receipts tax 
reduction which is available to businesses who establish or expand facilities located in Delaware and meet 
certain eligibility requirements. Form 402AP must be completed and returned to Delaware           Division of 
Revenue, 820 North French Street, Wilmington, Delaware 19801 (e-mail at  DOR_CorpTax@DELAWARE.GOV                     The 
Division of Revenue will notify the applicant in writing if the application is approved or disapproved. Approval by 
the Delaware Division of Revenue must be granted before the corporation can claim the income tax credits or the 
gross receipts tax reduction.  A separate Form 402AP must be completed for each new or expanded facility. 

Effective  for  all  qualified  facilities placed in service after June 30, 2011, the general corporate income tax credits are 
$500  for  each  qualified  employee  and  $500  for  each  $100,000  of  qualified  investment.  If  the  facility  is  placed  in 
service in a targeted area, the corporate income tax credits are increased to $750 for each qualified employee 
and $750 for each $100,000 of qualified investment. 

Any manufacturer located in Delaware may be entitled to green industries Delaware corporate income tax credits 
if the manufacturer reduces the amount of waste released from their manufacturing process by 20% or uses at 
least 25% of recycled materials in their manufacturing process. Additional credits are available if the manufacturer 
is in the business  of  the  processing  and  resale  of  materials  removed  from  the  Delaware  solid  waste  stream 
or  is engaged in the business of the collection of materials for recycling and the distribution of recycled materials. 

Effective for all qualified facilities placed in service after June 30, 2011, any taxpayer may be entitled to Delaware 
corporate income tax credits of $750 for each qualified employee and $750 for each $100,000 of qualified investment 
if the facility is located on a brownfield site.  If the brownfield site is located in a targeted area, the corporate 
income tax credits are increased to $900 for each qualified employee and $900 for each $100,000 of qualified 
investment. A brownfield site is defined as a vacant or unoccupied site that has been environmentally contaminated 
by commercial or industrial activity as verified by the Delaware Department of Natural Resources and 
Environmental Control.

                                          SPECIFIC LINE INSTRUCTIONS 

PART A -- NAME AND ADDRESS
Line 1.     Enter the Federal Employer Identification Number of the facility applying for the New Business Facility 
            Tax Credit. 
Line 2.     Enter the name of the business applying for the New Business Facility Tax Credit.
Line 3.     Enter the address of the facility applying for the New Business Facility Tax Credit. 
Line 4.     Enter the location of the facility applying for the New Business Facility Tax Credit. 
Line 5.     Enter the name and telephone number of the person submitting this application. 

PART B -- BUSINESS ACTIVITIES 
Please check the appropriate box or boxes which describe the activities of the facility applying for the New Business 
Facility Tax Credit. 

PART C -- QUALIFYING FACILITY INFORMATION 
Line 1.     Enter the date (MM/DD/YY) the facility applying for the New Business Facility Tax Credit was placed 
            in service. 
Line 2.     Enter the value, at original cost, of the real and tangible property used at the location of the facility 
            applying for the New Business Facility Tax Credit. 
Line 3.     If the facility applying for the New Business Facility Tax Credit is leased, enter the name, address and 
            Federal Employer Identification number of the lessor. 
Line 4.     Enter the number of employees employed at  the facility applying for the New Business Facility Tax 
            Credit.
Line 5.     If the facility applying for the New Business Facility Tax Credit was acquired from another, enter the 
            name, address and the Federal Employer Identification number of the previous owner. 
Line 6.     If the facility applying for the New Business Facility Tax Credit is related to the previous owner, check 
            the "YES" box and describe the relationship between the two entities.  Check "NO" if the entities are 
            not related.