republic-os/legislation/us/states/de/149/hb-380.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	AN ACT TO AMEND TITLES 9 AND 30 OF THE DELAWARE CODE RELATING TO REALTY TRANSFER TAX.	This bill allows first-time home buyers to pay their portion of the realty transfer tax at the rate that was in effect prior to the increase that took effect on August 1, 2017. The credit is calculated as 0.5% of the first $400,000 in home value, with a maximum allowable credit of $2,000. This legislation is retroactive for any first-time home buyer who entered into a transaction for the transfer of real estate on or after August 1, 2017. The seller in any transaction with a first-time buyer will still pay the current tax rate. The bill also removes a provision that applied to contracts entered into prior to 1971, since such provision is no longer relevant. For ease of application, the new definition of "first-time home buyer" is cross-referenced in the already existing Code provision directing the counties to exempt such buyers from any county-imposed realty transfer tax. This reduction in the tax rate for first-time home buyers will be effective for transactions entered into on or after the effective date of this Act.	us/states/de	Delaware General Assembly	149	HB 380	Delaware HB 380 (149)	bill		enacted	Andria L. Bennett David B. McBride John J. Viola Kimberly Williams Nicole Poore Peter C. Schwartzkopf Robert Marshall Trey Charles Paradee Valerie Longhurst	1	9	2	2018-04-17	2018-08-28	openstates	ocd-bill/e9441324-7c1d-42af-84a6-b9d9cff4714e	https://legis.delaware.gov/BillDetail?LegislationId=26491	1bfb1d5ee10594854a5e00454f5a59d1631b08c6e95202c0b9660f52e24ee0da	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-de

Delaware HB 380 (149) — AN ACT TO AMEND TITLES 9 AND 30 OF THE DELAWARE CODE RELATING TO REALTY TRANSFER TAX.

This bill allows first-time home buyers to pay their portion of the realty transfer tax at the rate that was in effect prior to the increase that took effect on August 1, 2017. The credit is calculated as 0.5% of the first $400,000 in home value, with a maximum allowable credit of $2,000. This legislation is retroactive for any first-time home buyer who entered into a transaction for the transfer of real estate on or after August 1, 2017. The seller in any transaction with a first-time buyer will still pay the current tax rate. The bill also removes a provision that applied to contracts entered into prior to 1971, since such provision is no longer relevant. For ease of application, the new definition of "first-time home buyer" is cross-referenced in the already existing Code provision directing the counties to exempt such buyers from any county-imposed realty transfer tax. This reduction in the tax rate for first-time home buyers will be effective for transactions entered into on or after the effective date of this Act.

Version chain

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

1. Bill Text (committee substitute) — source

Votes

• SM — 20–0 (pass) · upper
• SM — 39–0 (pass) · lower

Sponsors

• Andria L. Bennett — primary (person)
• David B. McBride — primary (person)
• John J. Viola — primary (person)
• Kimberly Williams — primary (person)
• Nicole Poore — primary (person)
• Peter C. Schwartzkopf — primary (person)
• Robert Marshall — primary (person)
• Trey Charles Paradee — primary (person)
• Valerie Longhurst — primary (person)
• Brian J. Bushweller — cosponsor (person)
• Bryon H. Short — cosponsor (person)
• Charles Potter Jr. — cosponsor (person)
• Daniel B. Short — cosponsor (person)
• David L. Wilson — cosponsor (person)
• Debra Heffernan — cosponsor (person)
• Earl G. Jaques Jr. — cosponsor (person)
• Ernesto B Lopez — cosponsor (person)
• Gerald L. Brady — cosponsor (person)
• Jeff N. Spiegelman — cosponsor (person)
• John A. Kowalko — cosponsor (person)
• John Walsh — cosponsor (person)
• Kevin S Hensley — cosponsor (person)
• Lyndon D. Yearick — cosponsor (person)
• Michael Ramone — cosponsor (person)
• Quinton Johnson — cosponsor (person)
• Richard G. Collins — cosponsor (person)
• Ruth Briggs King — cosponsor (person)

Timeline

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

• 2018-04-17 Introduced and Assigned to Economic Development/Banking/Insurance/Commerce Committee in House introduction, referral-committee
• 2018-05-02 Reported Out of Committee (Economic Development/Banking/Insurance/Commerce) in House with 3 Favorable, 8 On Its Merits committee-passage-favorable, committee-passage
• 2018-05-08 Amendment HA 1 to HB 380 - Introduced and Placed With Bill amendment-introduction
• 2018-05-08 Amendment HA 1 to HB 380 - Passed In House by Voice Vote amendment-passage
• 2018-05-08 Passed By House. Votes: 39 YES 2 ABSENT passage
• 2018-05-10 Assigned to Banking, Business & Insurance Committee in Senate introduction, referral-committee
• 2018-06-06 Reported Out of Committee (Banking, Business & Insurance) in Senate with 1 Favorable, 2 On Its Merits committee-passage-favorable, committee-passage
• 2018-06-19 Passed By Senate. Votes: 20 YES 1 ABSENT passage
• 2018-08-28 Signed by Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/e9441324-7c1d-42af-84a6-b9d9cff4714e. Confidence: reported (aggregated from official Delaware legislature records).