On March 17, 2016 the governor of Delaware signed into law a bill (SB 200) entitled the Commitment to Innovation Act, including provisions incentivizing companies to establish headquarters in Delaware. It modifies the New Economy Jobs tax credit, which provides an incentive for companies to establish global corporate headquarters in Delaware. Companies that choose to do this are eligible to receive a tax credit calculated based on the value of their total income tax withholding payments to the state. One aim of this provision is to attract the headquarters of the new spin-offs that are planned as a result of the proposed Dow-DuPont merger.

Another provision in the act ensures all companies receive the full research and development tax credit for which they qualify by removing the annual expenditure cap of $5 million and making the credit refundable.