DE SB40

Makes the New Job Creation Credit permanent by eliminating the June 30, 2011 sunset provision from the Blue Collar Jobs Act Tax Credits.

Establishes a three-year application deadline for qualified facilities to apply for written approval confirming taxpayer qualification for tax credits and license reductions.

Increases corporate and personal income tax credits from $400-$500 to $500-$750 per employee, with enhanced rates of $750 for clean energy technology device manufacturers.

Defines "clean energy technology devices" to include solar power, fuel cells, wind power, and geothermal power devices, and establishes tax credits and reduced license fees for manufacturers of these devices.

Implements a 0.1458% license fee (0.135% after January 1, 2014) on gross receipts for clean energy technology device manufacturers with a $1,000,000 monthly deduction, effective for taxable periods beginning after June 30, 2011.