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2016 Regular Session



Income Tax - Subtraction Modification - Perpetual Conservation Easements

Sponsored by:

Delegate Jackson


In the House - First Reading House Rules and Executive Nominations

Synopsis:Providing a subtraction modification under the Maryland income tax for the first $500,000 in proceeds from the sale of a perpetual conservation easement on real property in the State; and applying the Act to all taxable years beginning after December 31, 2015.
Analysis:Not available at this time
All Sponsors:Delegates Jackson, Proctor, and Vallario
Additional Facts:Cross-filed with: SB0371
Bill File Type: Regular
Effective Date(s): July 1, 2016
Rules and Executive Nominations
Broad Subject(s):Taxes - Income
Narrow Subject(s):Conservation -see also- Soil Conservation
Income Tax
Statutes:Article - Tax - General

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October 24, 2017 5:07 P.M.