a43f31b272
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
74 lines
3.4 KiB
Markdown
74 lines
3.4 KiB
Markdown
---
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type: "Bill"
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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."
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description: "This Act exempts the transfer of real estate acquired by foreclosure or deed in lieu of foreclosure from nonresident income tax withholding requirements."
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jurisdiction: "us/states/de"
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legislature: "Delaware General Assembly"
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session: "149"
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identifier: "SB 175"
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citation: "Delaware SB 175 (149)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Brian J. Bushweller", "Melanie George Smith", "Trey Charles Paradee"]
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version_count: 1
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action_count: 9
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vote_count: 2
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first_action: "2018-04-25"
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last_action: "2018-07-25"
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source: "openstates"
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source_identifier: "ocd-bill/50e227bc-c13e-4197-97d9-4259ce7f580d"
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source_url: "https://legis.delaware.gov/BillDetail?LegislationId=26513"
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source_hash: "4e037fd4ded4c55e5dbd8606a1e69a3faddfb223c3c862ab7bd2fa0fa4741e11"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-de"]
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---
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# 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.
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This Act exempts the transfer of real estate acquired by foreclosure or deed in lieu of foreclosure from nonresident income tax withholding requirements.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=26513&legislationTypeId=1&docTypeId=2&legislationName=SB175)
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## Votes
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- 2/3 — **41–0** (pass) · lower
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- SM — **20–0** (pass) · upper
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## Sponsors
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- Brian J. Bushweller — primary (person)
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- Melanie George Smith — primary (person)
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- Trey Charles Paradee — primary (person)
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- Anthony Delcollo — cosponsor (person)
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- Bryon H. Short — cosponsor (person)
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- Kevin S Hensley — cosponsor (person)
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- Kimberly Williams — cosponsor (person)
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- Sean M. Lynn — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2018-04-25** Introduced and Assigned to Banking, Business & Insurance Committee in Senate `introduction, referral-committee`
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- **2018-05-02** Amendment SA 1 to SB 175 - Introduced and Placed With Bill `amendment-introduction`
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- **2018-05-02** Reported Out of Committee (Banking, Business & Insurance) in Senate with 1 Favorable, 4 On Its Merits `committee-passage-favorable, committee-passage`
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- **2018-05-10** Amendment SA 1 to SB 175 - Passed By Senate. Votes: 20 YES 1 ABSENT `amendment-passage`
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- **2018-05-10** Passed By Senate. Votes: 20 YES 1 ABSENT `passage`
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- **2018-05-30** Assigned to Economic Development/Banking/Insurance/Commerce Committee in House `introduction, referral-committee`
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- **2018-06-20** Reported Out of Committee (Economic Development/Banking/Insurance/Commerce) in House with 9 On Its Merits `committee-passage`
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- **2018-06-30** Passed By House. Votes: 41 YES `passage`
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- **2018-07-25** Signed by Governor `executive-signature`
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## Source
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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).
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