2007 Regular Session

SENATE BILL 869

File Code: Taxes - Income
Sponsored By:
Senator Gladden
Entitled:
State Income Tax - Credit for Release of Ground Rent

Synopsis:

Allowing a credit against the State income tax for an individual or corporation holding a reversionary interest in a ground lease on residential real property as a landlord who releases a ground rent in accordance with the Act; requiring a landlord of property subject to a ground lease to provide a tenant, without the payment of consideration by the tenant, with a deed of redemption of ground rent and the original deed establishing the ground lease in order to claim a credit; etc.

History by Legislative and Calendar Date

Senate Action
2/21
First Reading Senate Rules
3/2
Re-referred Budget and Taxation
Hearing 3/22 at 1:00 p.m.
House Action
No Action

Bill indexed under the following Subjects:

Comptroller
Deeds
Income Tax
Landlord and Tenant -see also- Eviction; Leases & Rent; etc.
Leases and Rent
Real Property
Rules and Regulations
Tax Credits -see also- Circuit Breaker

Bill affects the following Statute:

Tax - General
( 10-726 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered