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Legislation

Original
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Opposite
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Review in
Original Chamber
Passed Both
Chambers
Conf. Cmte
(if necessary)
To Governor
Title
Inheritance Tax – Perpetual Conservation Easement – Farming Purposes – Exemption
Sponsored by
Delegates Luedtke, Afzali, Beidle, Carey, Jameson, Krebs, W. Miller, Rose, and Shoemaker
Status
Approved by the Governor - Chapter 293
Analysis
Fiscal and Policy Note
Synopsis
Providing an exemption from the inheritance tax for real property subject to a certain perpetual conservation easement that passes from a decedent to a niece or nephew of the decedent; requiring the recapture of certain inheritance tax under certain circumstances; and applying the Act to decedents dying after December 31, 2017.
Committees
Original:
Ways and Means  
Opposite:
Budget and Taxation  
Details
Bill File Type: Regular
Effective Date(s): July 1, 2018
History
Legislation History
Chamber
House
Calendar Date
1/18/2018
Legislative Date
1/18/2018
Action
First Reading Ways and Means
Proceedings
Chamber
House
Calendar Date
1/18/2018
Legislative Date
1/18/2018
Action
Hearing 1/31 at 2:00 p.m.
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Vote - House - Committee - Ways and Means
Proceedings
Chamber
House
Calendar Date
3/15/2018
Legislative Date
3/15/2018
Action
Favorable Report by Ways and Means
Proceedings
Chamber
House
Calendar Date
3/15/2018
Legislative Date
3/12/2018
Action
Favorable Adopted Second Reading Passed
Proceedings
46
Chamber
House
Calendar Date
3/17/2018
Legislative Date
3/13/2018
Action
Third Reading Passed (135-0)
Proceedings
47A
Chamber
Senate
Calendar Date
3/19/2018
Legislative Date
3/16/2018
Action
Referred Budget and Taxation
Proceedings
48B
Chamber
Senate
Calendar Date
3/21/2018
Legislative Date
3/21/2018
Action
Hearing 3/28 at 1:00 p.m.
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Vote - Senate - Committee - Budget and Taxation
Proceedings
Chamber
Senate
Calendar Date
4/05/2018
Legislative Date
4/05/2018
Action
Favorable Report by Budget and Taxation
Proceedings
Chamber
Senate
Calendar Date
4/05/2018
Legislative Date
3/31/2018
Action
Favorable Adopted
Proceedings
62A
Chamber
Senate
Calendar Date
4/05/2018
Legislative Date
3/31/2018
Action
Second Reading Passed
Proceedings
62A
Chamber
Senate
Calendar Date
4/06/2018
Legislative Date
4/01/2018
Action
Third Reading Passed (44-0)
Proceedings
63
Chamber
House
Calendar Date
4/06/2018
Legislative Date
3/29/2018
Action
Returned Passed
Proceedings
63
Chamber
Post Passage
Calendar Date
4/24/2018
Legislative Date
4/24/2018
Action
Approved by the Governor - Chapter 293
Proceedings
Chamber Calendar Date Legislative Date Action Proceedings
House 1/18/2018 1/18/2018 First Reading Ways and Means
Text - First - Inheritance Tax – Perpetual Conservation Easement – Farming Purposes – Exemption
House 1/18/2018 1/18/2018 Hearing 1/31 at 2:00 p.m.
Vote - House - Committee - Ways and Means
House 3/15/2018 3/15/2018 Favorable Report by Ways and Means
House 3/15/2018 3/12/2018 Favorable Adopted Second Reading Passed 46
Text - Third - Inheritance Tax – Perpetual Conservation Easement – Farming Purposes – Exemption
House 3/17/2018 3/13/2018 Third Reading Passed (135-0) 47A
Senate 3/19/2018 3/16/2018 Referred Budget and Taxation 48B
Senate 3/21/2018 3/21/2018 Hearing 3/28 at 1:00 p.m.
Vote - Senate - Committee - Budget and Taxation
Senate 4/05/2018 4/05/2018 Favorable Report by Budget and Taxation
Senate 4/05/2018 3/31/2018 Favorable Adopted 62A
Senate 4/05/2018 3/31/2018 Second Reading Passed 62A
Senate 4/06/2018 4/01/2018 Third Reading Passed (44-0) 63
House 4/06/2018 3/29/2018 Returned Passed 63
Post Passage 4/24/2018 4/24/2018 Approved by the Governor - Chapter 293
Text - Chapter - Inheritance Tax – Perpetual Conservation Easement – Farming Purposes – Exemption
File Code
Subjects
Statutes
Last Updated: 2/3/2020 2:29 PM