30 Del. C. § 2008F: Report.

(a) The Division of Small Business, with the input of the Delaware Motion Picture and Television Development Commission, Department of Labor, the Department of Finance, the Office of the State Bank Commissioner, and the Department of Insurance, shall issue a report on or before all of the following dates:

(1) December 1, 2028.

(2) December 1, 2030.

(b) The report under subsection (a) of this section shall be delivered to the Governor, the Chair of the Senate Finance Committee, and the Chair of the House Revenue and Finance Committee and must include all of the following:

(1) The number of applications received, approved, and denied by fiscal year.

(2) A list and description of each approved project, including credit amount, production type, location, and scale.

(3) A list and description of each denied project, including applied-for credit amount and general reasons for denial.

(4) The total amount of credits receiving initial approval and final approval, the total amount of credits actually claimed, outstanding initially-approved credits, and outstanding finally-approved credits, by fiscal year.

(5) The number of individuals employed in this State by eligible productions, including the following:

a. The number of full-time and part time positions.

b. The number of resident and nonresident workers.

c. The number of direct, indirect, and induced employment.

(6) Total production spending in Delaware, including the total amount spent on the following categories:

a. Wages.

b. Facilities and infrastructure.

c. Professional film production services.

d. Lodging, food, transportation, and other miscellaneous goods and services.

(7) The net fiscal impact to this State, including total State administrative costs.

(8) The industry development effects, including all of the following:

a. The growth of in-State production infrastructure and vendor development.

b. The long-term industry sustainability.

c. Talent retention and attraction.

(9) Comparative analysis with other states.