Delaware 152nd General Assembly (2023-2024) Status: Enacted Bipartisan · 12 D · 1 R cosponsors

SB 25 — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE REALTY TRANSFER TAX.

Last action — Signed by Governor

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced March 21, 2024. Enacted.

Prognosis

Likely to advance 98% · high confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 16 sponsors

    16 primary, 0 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (12 D · 1 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

This Act exempts contracts for the construction of affordable housing units from the 2% realty transfer tax imposed under 30 Del. C. § 5402(f).

Bill Text

What changed in the latest version

20 added · 12 removed

20 line(s) added, 12 removed.

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Latest
Huxtable DELAWARE STATE SENATE 152nd GENERAL ASSEMBLY SENATE AMENDMENT NO.
Huxtable & Sen.
1 TO SENATE BILL NO.
Lockman & Sen.
25 AMEND Senate Bill No.
Sokola & Sen.
25 on line 9 by deleting line 9 in its entirety and substituting in lieu thereof the following:
Townsend & Rep.
“units, so long as the construction is financed using funding provided by the federal government, this State, or a county or municipality of this State for the purpose of constructing affordable housing units.
Baumbach Sens.
For purposes of this paragraph, affordable housing units is as defined in § 5401(1)y.2.
Buckson, Gay, Hoffner, S.
of this title.” SYNOPSIS This Amendment clarifies that the exemption applies to affordable housing units constructed as part of a project financed using funding from government affordable housing programs.
McBride, Paradee, Pinkney, Sturgeon;
Reps.
Bush, K.
Johnson, Lambert, Osienski, Phillips DELAWARE STATE SENATE 152nd GENERAL ASSEMBLY SENATE BILL NO.
25 AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE REALTY TRANSFER TAX.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1.
Amend Chapter 54, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 5402.
Rate of tax;
when payable;
exception [For application of this section, see 81 Del.
Laws, c.
56, § 2 and 81 Del.
C.
384, § 3].
(f) Notwithstanding subsection (a) of this section, the rate of tax on documents described in § 5401(9) of this title shall be 2 percent 2% on amounts exceeding $10,000, which shall be borne by the owner of the building whose construction is made subject to tax under § 5401(9) of this title.
The 2% tax on documents described in § 5401(9) of this title does not apply to that portion of any contract or agreement or undertaking for the construction of affordable housing units as defined in § 5401(1)y.2.
of this title.
SYNOPSIS This Act exempts contracts for the construction of affordable housing units from the 2% realty transfer tax imposed under 30 Del.
C.
§ 5402(f).
CBK Page 1 of 1 Released:
ALW Page 1 of 1 Released:
04/16/2024 04:45 PM 4761520222
03/21/2024 12:54 PM 2711520100
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Action History

  1. Signed by Governor

  2. Passed By House. Votes: 40 YES 1 ABSENT

  3. Reported Out of Committee (Revenue & Finance) in House with 2 Favorable, 5 On Its Merits

  4. Assigned to Revenue & Finance Committee in House

  5. Passed By Senate. Votes: 20 YES 1 ABSENT

  6. Amendment SA 1 to SB 25 - Passed By Senate. Votes: 20 YES 1 ABSENT

  7. Amendment SA 1 to SB 25 - Introduced and Placed With Bill

  8. Reported Out of Committee (Housing & Land Use) in Senate with 2 Favorable, 4 On Its Merits

  9. Introduced and Assigned to Housing & Land Use Committee in Senate

Sponsors

Sponsorship breakdown

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16 sponsors · 0 co-sponsors · 46 not signed on

Sponsors (16)

Co-sponsors (0)

None.

Not signed on (46)

46 members have not signed on to this bill.

Show all 46 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

SM

Passed 40 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 7000
Democratic 19001
Republican 14000
Total 40001
% of votes cast 98%0%0%2%
How each member voted (41)
Member Party Vote
Michael Ramone — Yea
Paul S. Baumbach — Yea
Peter C. Schwartzkopf — Yea
Sean Matthews — Yea
Sherry Dorsey Walker — Yea
Stell Parker Selby — Yea
Valerie Longhurst — Yea
Cyndie Romer Democratic Yea
DeShanna U Neal Democratic Yea
Debra Heffernan Democratic Yea
Edward S. Osienski Democratic Yea
Eric Morrison Democratic Yea
Franklin D. Cooke Democratic Yea
Kendra Johnson Democratic Yea
Kerri Evelyn Harris Democratic Yea
Kimberly Williams Democratic Yea
Krista Griffith Democratic Yea
Larry Lambert Democratic Yea
Madinah Wilson-Anton Democratic Yea
Melissa Minor-Brown Democratic Yea
Nnamdi O. Chukwuocha Democratic Yea
Sean M. Lynn Democratic Not Voting
Sherae'a Moore Democratic Yea
Sophie Phillips Democratic Yea
Stephanie T. Bolden Democratic Yea
William Bush Democratic Yea
William J. Carson Democratic Yea
Bryan W. Shupe Republican Yea
Charles S Postles Jr. Republican Yea
Daniel B. Short Republican Yea
Jeff Hilovsky Republican Yea
Jeffrey N. Spiegelman Republican Yea
Jesse R. Vanderwende Republican Yea
Kevin S Hensley Republican Yea
Lyndon D. Yearick Republican Yea
Michael F. Smith Republican Yea
Richard G. Collins Republican Yea
Ronald E. Gray Republican Yea
Shannon Morris Republican Yea
Timothy D. Dukes Republican Yea
Valerie Jones Giltner Republican Yea

Official roll call →

SM

Passed 20 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democratic 13000
Republican 5001
Unaffiliated 2000
Total 20001
% of votes cast 95%0%0%5%
How each member voted (21)
Member Party Vote
Kyle Evans Gay — Yea
Sarah McBride — Yea
Bryan Townsend Democratic Yea
Darius J. Brown Democratic Yea
David P. Sokola Democratic Yea
John "Jack" Walsh Democratic Yea
Kyra L. Hoffner Democratic Yea
Laura V. Sturgeon Democratic Yea
Marie Pinkney Democratic Yea
Nicole Poore Democratic Yea
Russell Huxtable Democratic Yea
S. Elizabeth Lockman Democratic Yea
Spiros Mantzavinos Democratic Yea
Stephanie L. Hansen Democratic Yea
Trey Paradee Democratic Yea
Brian Pettyjohn Republican Yea
Bryant L. Richardson Republican Yea
Dave G. Lawson Republican Yea
David L. Wilson Republican Yea
Eric Buckson Republican Not Voting
Gerald W. Hocker Republican Yea

Official roll call →

Subjects

taxation housing
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Frequently asked questions

What does SB 25 do?
This Act exempts contracts for the construction of affordable housing units from the 2% realty transfer tax imposed under 30 Del. C. § 5402(f).
Who sponsors SB 25?
SB 25 is sponsored by Paul S. Baumbach, David L. Wilson (Republican), Edward S. Osienski (Democratic), Spiros Mantzavinos (Democratic), William Bush (Democratic), Laura V. Sturgeon (Democratic), Marie Pinkney (Democratic), Trey Paradee (Democratic), Kendra Johnson (Democratic), Franklin D. Cooke (Democratic), Bryan Townsend (Democratic), David P. Sokola (Democratic), S. Elizabeth Lockman (Democratic), Russell Huxtable (Democratic), Peter C. Schwartzkopf, and Sarah McBride.
What is the current status of SB 25?
This bill has been enacted into law. Introduced March 21, 2024. Enacted.
Where can I track SB 25?
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