---
type: "Bill"
title: "AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATED TO TAX ADMINISTRATION."
description: "Sections 1, 4, and 6 clarify that the funds to satisfy income tax withholding on a sale of real estate by a non-resident shall be derived from the net proceeds of the real estate sale and permit the filing of the deed if the closing attorney can establish that the non-resident seller did not receive any proceeds from the sale."
jurisdiction: "us/states/de"
legislature: "Delaware General Assembly"
session: "151"
identifier: "HB 171"
citation: "Delaware HB 171 (151)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kyle Evans Gay", "Stephanie T. Bolden"]
version_count: 1
action_count: 8
vote_count: 2
first_action: "2021-05-06"
last_action: "2021-07-30"
source: "openstates"
source_identifier: "ocd-bill/e9138071-abe4-47c1-8fd9-2f801eb61980"
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=68653"
source_hash: "93c390fef70887a43359ede05503e5c2ef1f6e576130e22e78c2fc40459ec0d9"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-de"]
---

# Delaware HB 171 (151) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATED TO TAX ADMINISTRATION.

Sections 1, 4, and 6 clarify that the funds to satisfy income tax withholding on a sale of real estate by a non-resident shall be derived from the net proceeds of the real estate sale and permit the filing of the deed if the closing attorney can establish that the non-resident seller did not receive any proceeds from the sale.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=68653&legislationTypeId=1&docTypeId=2&legislationName=HB171)

## Votes

- 2/3 — **40–0** (pass) · lower
- 2/3 — **21–0** (pass) · upper

## Sponsors

- Kyle Evans Gay — primary (person)
- Stephanie T. Bolden — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-05-06** Introduced and Assigned to Revenue & Finance Committee in House `introduction, referral-committee`
- **2021-05-12** Reported Out of Committee (Revenue & Finance) in House with 2 Favorable, 9 On Its Merits `committee-passage, committee-passage-favorable`
- **2021-05-14** Suspension of Rules in House
- **2021-05-18** Passed By House. Votes: 40 YES 1 ABSENT `passage`
- **2021-05-18** Assigned to Banking, Business & Insurance Committee in Senate `introduction, referral-committee`
- **2021-06-16** Reported Out of Committee (Banking, Business & Insurance) in Senate with 5 On Its Merits `committee-passage`
- **2021-06-23** Passed By Senate. Votes: 21 YES `passage`
- **2021-07-30** Signed by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e9138071-abe4-47c1-8fd9-2f801eb61980`. Confidence: reported (aggregated from official Delaware legislature records).