Find a 2014 Bill:

2014 Regular Session



Estate Tax - Qualified Agricultural Property - Repeal of Recapture Provisions

Sponsored by:

Delegate Fisher


In the House - Hearing 2/14 at 1:00 p.m.

Synopsis:Repealing provisions of law providing for the recapture of Maryland estate tax imposed on specified agricultural property under specified circumstances; applying the Act to decedents dying after December 31, 2013; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Fisher, Afzali, Aumann, Bates, Boteler, Haddaway-Riccio, McDermott, Myers, Serafini, Smigiel, Stocksdale, and Stukes
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2014
Ways and Means   View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Agriculture -see also- Farmland
Equipment -see also- Motor Vehicle Equipment
Estates and Trusts
Personal Property
Real Property
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

October 24, 2017 1:50 P.M.