File Code: Taxes - Income
Prior Year Introduction As: HB 646/01 - W&M
- Sponsored By:
-
Delegates Rudolph and James
- Entitled:
-
Income Tax - Gain Recognized on Sale of Preservation or Conservation
Easements - Subtraction Modification
Providing a subtraction modification under the Maryland income tax for
gain recognized on the sale or other disposition of a perpetual
easement or other perpetual interest in land to specified preservation
or conservation programs established by the State or a county; and
applying the Act to tax years after 2001.
House Action
- 2/8
- First Reading Ways and Means
- 2/20
- Hearing 3/14 at 1:00 p.m.
Senate Action
- No Action
- Sponsored by:
- Delegate David D. Rudolph, District 35B
- Delegate Mary-Dulany James, District 34
- Bill indexed under the following Subjects:
- CONSERVATION -see also- SOIL CONSERVATION
- EASEMENTS
- ENVIRONMENTAL TRUST
- EXEMPTIONS
- FARMLAND
- INCOME TAX
- PROGRAM OPEN SPACE
- Bill affects the following Statutes:
- Tax - General
- (
10-207 ,
10-207
)
- Bill Text:
First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
- Amendments:
None offered