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---
type: "Bill"
title: "AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO WITHHOLDING OF INCOME TAX ON SALE OR EXCHANGE OF REAL ESTATE BY NONRESIDENTS."
description: "This Act exempts the transfer of real estate acquired by foreclosure or deed in lieu of foreclosure from nonresident income tax withholding requirements."
jurisdiction: "us/states/de"
legislature: "Delaware General Assembly"
session: "149"
identifier: "SB 175"
citation: "Delaware SB 175 (149)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Brian J. Bushweller", "Melanie George Smith", "Trey Charles Paradee"]
version_count: 1
action_count: 9
vote_count: 2
first_action: "2018-04-25"
last_action: "2018-07-25"
source: "openstates"
source_identifier: "ocd-bill/50e227bc-c13e-4197-97d9-4259ce7f580d"
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=26513"
source_hash: "4e037fd4ded4c55e5dbd8606a1e69a3faddfb223c3c862ab7bd2fa0fa4741e11"
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 SB 175 (149) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO WITHHOLDING OF INCOME TAX ON SALE OR EXCHANGE OF REAL ESTATE BY NONRESIDENTS.
This Act exempts the transfer of real estate acquired by foreclosure or deed in lieu of foreclosure from nonresident income tax withholding requirements.
## 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=26513&legislationTypeId=1&docTypeId=2&legislationName=SB175)
## Votes
- 2/3 — **410** (pass) · lower
- SM — **200** (pass) · upper
## Sponsors
- Brian J. Bushweller — primary (person)
- Melanie George Smith — primary (person)
- Trey Charles Paradee — primary (person)
- Anthony Delcollo — cosponsor (person)
- Bryon H. Short — cosponsor (person)
- Kevin S Hensley — cosponsor (person)
- Kimberly Williams — cosponsor (person)
- Sean M. Lynn — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2018-04-25** Introduced and Assigned to Banking, Business & Insurance Committee in Senate `introduction, referral-committee`
- **2018-05-02** Amendment SA 1 to SB 175 - Introduced and Placed With Bill `amendment-introduction`
- **2018-05-02** Reported Out of Committee (Banking, Business & Insurance) in Senate with 1 Favorable, 4 On Its Merits `committee-passage-favorable, committee-passage`
- **2018-05-10** Amendment SA 1 to SB 175 - Passed By Senate. Votes: 20 YES 1 ABSENT `amendment-passage`
- **2018-05-10** Passed By Senate. Votes: 20 YES 1 ABSENT `passage`
- **2018-05-30** Assigned to Economic Development/Banking/Insurance/Commerce Committee in House `introduction, referral-committee`
- **2018-06-20** Reported Out of Committee (Economic Development/Banking/Insurance/Commerce) in House with 9 On Its Merits `committee-passage`
- **2018-06-30** Passed By House. Votes: 41 YES `passage`
- **2018-07-25** 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/50e227bc-c13e-4197-97d9-4259ce7f580d`. Confidence: reported (aggregated from official Delaware legislature records).