republic-os/legislation/us/states/de/150/sb-125.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 TITLE 30 OF THE DELAWARE CODE RELATING TO PASS-THROUGH ENTITIES, ESTATES, AND TRUSTS.	Currently, non-resident pass-through entities, trusts, and estates are required to pay estimated income taxes anticipated to be due as a result of real estate transactions before each deed is recorded. The payment of estimated income taxes before each deed is recorded has become a burden on entities that transfer multiple parcels and on the Division of Revenue. In order to maximize time and improve personnel efficiencies within the Division of Revenue, this Act provides the Director with the ability to exempt nonresident pass-through entities involved in the sale or exchange of Delaware real estate from the requirement of remitting estimated income taxes due with each deed to the Recorder before the deed is recorded. This act only allows the Director to grant exemptions as to the timing of the payment of estimated income taxes; it does not allow the Director to grant exemptions from paying income taxes.	us/states/de	Delaware General Assembly	150	SB 125	Delaware SB 125 (150)	bill		enacted	Quinton Johnson Stephanie L. Hansen	1	7	2	2019-05-31	2019-08-12	openstates	ocd-bill/84dbc08c-5c4b-4a3a-9d72-6e699faf2830	https://legis.delaware.gov/BillDetail?LegislationId=47552	bbd1c33d99b8deba546aaea4374dd9b1dfd737be9ec29362ed9f263ab6a791d9	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-de

Delaware SB 125 (150) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PASS-THROUGH ENTITIES, ESTATES, AND TRUSTS.

Currently, non-resident pass-through entities, trusts, and estates are required to pay estimated income taxes anticipated to be due as a result of real estate transactions before each deed is recorded. The payment of estimated income taxes before each deed is recorded has become a burden on entities that transfer multiple parcels and on the Division of Revenue. In order to maximize time and improve personnel efficiencies within the Division of Revenue, this Act provides the Director with the ability to exempt nonresident pass-through entities involved in the sale or exchange of Delaware real estate from the requirement of remitting estimated income taxes due with each deed to the Recorder before the deed is recorded. This act only allows the Director to grant exemptions as to the timing of the payment of estimated income taxes; it does not allow the Director to grant exemptions from paying income taxes.

Version chain

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

1. Bill Text (committee substitute) — source

Votes

• SM — 41–0 (pass) · lower
• SM — 20–0 (pass) · upper

Sponsors

• Quinton Johnson — primary (person)
• Stephanie L. Hansen — primary (person)
• Brian Pettyjohn — cosponsor (person)
• David L. Wilson — cosponsor (person)
• David P. Sokola — cosponsor (person)
• Gerald L. Brady — cosponsor (person)
• Jeffrey N. Spiegelman — cosponsor (person)
• Kevin S Hensley — cosponsor (person)
• Paul S. Baumbach — cosponsor (person)
• Sean Matthews — cosponsor (person)

Timeline

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

• 2019-05-31 Introduced and Assigned to Finance Committee in Senate introduction, referral-committee
• 2019-06-12 Reported Out of Committee (Finance) in Senate with 5 On Its Merits committee-passage
• 2019-06-13 Passed By Senate. Votes: 20 YES 1 ABSENT passage
• 2019-06-14 Assigned to Revenue & Finance Committee in House introduction, referral-committee
• 2019-06-19 Reported Out of Committee (Revenue & Finance) in House with 7 On Its Merits committee-passage
• 2019-06-30 Passed By House. Votes: 41 YES passage
• 2019-08-12 Signed by Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/84dbc08c-5c4b-4a3a-9d72-6e699faf2830. Confidence: reported (aggregated from official Delaware legislature records).