2007 Regular Session

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