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                                      STATE OF DELAWARE 
                                                                                                    Print Form
                                             Form 2080DE 
                          New Economy Jobs Program Application 

An applicant for the New Economy Jobs Program must submit an application for certification as a qualified 
employer to the Secretary of Finance with a copy to the Director of Economic Development before any credits 
can be approved. 

…  New Certification                  … Amended Certification (Attach Copy of Previous Certification)     .

PART A - - NAME AND ADDRESS 

1. Name of Taxpayer:                                                                                          . 

2. Federal Employer Identification Number: 1 -        .                   .       .      .      .      .       . 

                    or Social Security Number: 2 -   .                -      .     . --     .    .      .     . 

3. Address:                                                                                                 . 
                 Street                                       City                         State      Zip Code 
4. Delaware Address (if different from above):

                                                                                                            . 
                    Street                                    City                     State      Zip Code 

5. Contact Person Name:                                                    Telephone Number:  (     )             . 

   Fax Number:  (       )                .                     Email Address:                            . 

PART B - - INFORMATION FOR QUALIFCATION 

   1. Year Employer is claiming as its “Certified Year”:                        . 

   2. Year Employer is claiming as its “Base Year”:                            .

   3. Number of “Qualified Employees” in “Certified Year”:                             .

   4. Number of “Qualified Employees” in “Base Year”:                           . 

                                                                                                    . 
Name of Employer Officer (Print)                   Title                            Date 

                                           . 
Signature of Employer Officer 
                                                                                    _____________            

… Certification Approved                                …   Certification Denied. 

                                                                  . 
Richard J. Geisenberger, Secretary of Finance           Date 

                                                                                                   (Revised 04/01/10)

Instructions:  Complete form and mail an original and a copy to addresses indicated below.  Once reviewed and if 
approved the Delaware Division of Revenue will mail Certification with Tax Credit Forms and Instructions. 
 
The Secretary of Finance shall annually review the certification of qualified employers for eligibility for New Economy Jobs 
Program credits before credits are allowed. 
 (a)      Credits allowable during the first certified year will be prorated upon the basis of the number of months before 
          and after certification. 
 (b)      For any single calendar year subsequent to its first certified year in which a qualified employer hires and 
          employs no fewer than 50 additional qualified employees in new eligible jobs, the qualified employer may:  
          a.  Elect to treat such additional qualified employees either as an addition to its existing number of qualified 
             employees under its existing certification; or  
          b.  Make a separate application pursuant to this section and § 2083 of this title for certification and credits 
             with respect to such additional qualified employees.  

No qualified employee in any certified year who was employed in Delaware in the base year by a member of an affiliated 
group which conducted or conducts business in this State during the base year or any year thereafter shall be counted as 
newly hired or employed qualified employees or qualified employees in new eligible jobs for purposes of calculating the 
New Economy Jobs Program credits. 

"Affiliated group" has the meaning provided by § 1504 of the Internal Revenue Code (26 U.S.C. § 1504), but including for 
this purpose pass-through entities, as defined in § 1601 of this title that would be includible if they were classified as 
corporations, the equity interests in which would be treated as stock, and the ownership of such interests would satisfy the 
stock ownership requirements of the said 26 U.S.C. § 1504. 

“Base Year” is the calendar year immediately preceding a qualified employer's first certified year. 
 
“Certified Year” means a calendar year for which an employer is certified to be eligible for New Economy Jobs Program 
credits.” 
  
"Qualified employee" means a common-law employee employed in an “Eligible Job” in Delaware. "Eligible job" means any 
single position held by a common-law employee in Delaware for which the compensation equals or exceeds the salary 
threshold.   More than 1 consecutive employee may perform an eligible job during a single calendar year so long as the 
total compensation of all consecutive employees performing such eligible jobs during such calendar year equals or 
exceeds the salary threshold.  
  
"Eligible job" means any single position held by a common-law employee in this State for which the compensation equals 
or exceeds the salary threshold. More than 1 consecutive employee may perform an eligible job during a single calendar 
year so long as the total compensation of all consecutive employees performing such eligible jobs during such calendar 
year equals or exceeds the salary threshold. 
  
"Inflation adjustment factor" means an amount equal to the Consumer Price Index prepared by the Bureau of Labor 
Statistics, U.S. Department of Labor for urban consumers, U.S. city average, all items, that corresponds to the calendar 
year for which the credit is calculated divided by the equivalent Consumer Price Index figure for 2007. Final calculations of 
the inflation adjustment factor for a calendar year shall be based on data available April 1 of the following calendar year. 
  
"Salary threshold" means the amount of Delaware sourced compensation paid to a common law employee, rounded to 
the nearest $100, calculated by multiplying $100,000 times the inflation adjustment factor. 
 
Mail Original Certification to: 
Delaware Division of Revenue,  
Business Audit Bureau 
                                th
Carvel State Office Building, 8  Floor 
820 N. French Street 
Wilmington, DE 19801 
 
Mail Copy of Certification to: 
Office of Director 
Delaware Economic Development Office 
99 Kings Highway 
Dover, DE 19901