HOUSE BILL 466

File Code: Taxes - Miscellaneous Crossfiled with: SENATE BILL 512

Sponsored By:

Delegate James

Entitled:

Maryland Estate Tax - Exclusion for Qualified Conservation Easements

Synopsis:

Altering for purposes of the Maryland estate tax the determination of the amount of a specified exclusion allowed under the federal estate tax for qualified conservation easements; and applying the Act to decedents dying on or after January 1, 2007.

History by Legislative and Calendar Date

House Action

2/6

First Reading Ways and Means

2/7

Hearing 3/1 at 1:00 p.m.

Senate Action

No Action

Bill indexed under the following Subjects:

Conservation -see also- Soil Conservation

Easements

Estates and Trusts

Exemptions

Revenue and Taxes -see also- Dev Fees &Taxes; specific tax

Bill affects the following Statutes:

Tax - General

( 7-309 , 7-309 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled

Fiscal and Policy Note (Displayed in PDF Format): Available

Amendments: None offered