File Code: Taxes - Miscellaneous
Prior Year Introduction As:
SB 175/08 - B&T
Crossfiled with: HOUSE BILL 160
- Sponsored By:
-
Senators Glassman, Brinkley, Colburn, Edwards, Garagiola, Harris,
Kittleman, Middleton, Mooney, and Munson
- Entitled:
-
Maryland Estate Tax - Exclusion for Family Farm Subject to Agricultural
Preservation Easements
Altering the determination of the Maryland estate tax to exclude from
the value of the gross estate the value of specified real property
that is subject to a perpetual agricultural preservation easement that
has been granted to the Maryland Agricultural Land Preservation
Foundation and passes from the decedent to or for the use of specified
relatives of the decedent; and applying the Act to decedents dying
after December 31, 2009.
Legislative date is used to record
history occurring in the Chambers
otherwise Calendar date is used.
Senate Action
- 1/18
- First Reading Budget and Taxation
- 1/21
- Hearing 2/2 at 1:00 p.m.
- 1/26
- Hearing cancelled
- Hearing 2/2 at 1:30 p.m.
House Action
- No Action
Sponsored by:
- Senator Barry Glassman, District 35
- Senator David R. Brinkley, District 4
- Senator Richard F. Colburn, District 37
- Senator George C. Edwards, District 1
- Senator Rob Garagiola, District 15
- Senator Andrew P. Harris, District 7
- Senator Allan H. Kittleman, District 9
- Senator Thomas M. Middleton, District 28
- Senator Alexander X. Mooney, District 3
- Senator Donald F. Munson, District 2
Bill indexed under the following Subjects:
- Conservation -see also- Soil Conservation
- Easements
- Estates and Trusts
- Exemptions
- Farmland
- Real Property
- Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Bill affects the following Statutes:
- Tax - General
- (
7-309 ,
7-309
)
All documents except Roll Call Votes are
displayed in PDF format:
- Bill Text:
First Reading,
Third Reading, Enrolled
- Fiscal and Policy Note:
Available
- Amendments:
None offered