File Code: Taxes - Miscellaneous
Prior Year Introduction As:
SB 691/09 - B&T
- Sponsored By:
-
Senators Middleton, Garagiola, Currie, Kasemeyer, Brinkley, DeGrange,
Edwards, Jones, King, Kramer, Madaleno, McFadden, Munson, Peters, Robey,
Stoltzfus, Zirkin, Glassman, Kittleman, and Dyson
- Entitled:
-
Maryland Estate Tax - Pilot Program for Payment Deferral for Qualified
Agricultural Property
Providing for a 3-year payment deferral under specified circumstances
for Maryland estate tax imposed on qualified agricultural property
passing from a decedent to or for the use of an individual who enters
into an agreement to use the property for farming purposes after the
decedent's death; providing that Maryland estate tax subject to a
payment deferral shall become due immediately if the qualified
recipient ceases to use the property for farming purposes before the
tax is paid; applying the Act to decedents dying after 2010; etc.
Legislative date is used to record
history occurring in the Chambers
otherwise Calendar date is used.
Senate Action
- 1/29
- First Reading Budget and Taxation
- 2/3
- Hearing 2/10 at 1:00 p.m.
- 2/9
- Hearing cancelled
- 2/10
- Hearing 2/19 at 8:30 a.m.
- 4/9
- Favorable with Amendments Report by Budget and Taxation
- 4/6
- Favorable with Amendments Report Adopted
- Floor Amendment (Senator Glassman) Adopted
- Second Reading Passed with Amendments
- 4/7
- Third Reading Passed (44-0)
- 4/10
- Returned Passed
House Action
- 4/6
- First Reading House Rules and Executive Nominations
- 4/12
- Re-referred Ways and Means
- Favorable Report by Ways and Means
- 4/8
- Favorable Report Adopted
- Second Reading Passed
- Motion Rules Suspended two readings same day (Delegate Hixson) Adopted (139-0)
- Third Reading Passed (135-1)
Action after passage in Senate and House
- 5/20
- Approved by the Governor
- - Chapter 554
Sponsored by:
- Senator Thomas M. Middleton, District 28
- Senator David R. Brinkley, District 4
- Senator Ulysses Currie, District 25
- Senator James E. DeGrange, Sr., District 32
- Senator Roy P. Dyson, District 29
- Senator George C. Edwards, District 1
- Senator Rob Garagiola, District 15
- Senator Barry Glassman, District 35
- Senator Verna L. Jones, District 44
- Senator Edward J. Kasemeyer, District 12
- Senator Nancy J. King, District 39
- Senator Allan H. Kittleman, District 9
- Senator Rona E. Kramer, District 14
- Senator Richard S. Madaleno, Jr., District 18
- Senator Nathaniel J. McFadden, District 45
- Senator Donald F. Munson, District 2
- Senator Douglas J. J. Peters, District 23
- Senator James N. Robey, District 13
- Senator J. Lowell Stoltzfus, District 38
- Senator Bobby A. Zirkin, District 11
Bill indexed under the following Subjects:
- Agriculture -see also- Farmland
- Comptroller
- Estates and Trusts
- Farmland
- Inspections -see also- Motor Vehicle Inspection
- Interest
- Reports
- Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
- Sunset
Bill affects the following Statute:
- Tax - General
- (
7-307
)
All documents except Roll Call Votes are
displayed in PDF format:
- Bill Text:
First Reading,
Third Reading, Enrolled, Chapter
- Fiscal and Policy Note:
Available
- Amendments:
Senate
- Number: 109434/01 Offered on: April 10, 2010 at:
1:46 p.m. Status: Adopted
- Number: 763226/03 Offered on: April 10, 2010 at:
1:46 p.m. Status: Adopted
-
Committee Votes :
Senate
- Budget and Taxation
House
- Ways and Means
- Roll Call Votes (Legislative dates are shown):
Senate
- April 7, 2010: Third Reading Passed (44-0)
House
- April 8, 2010: Motion Rules Suspended two readings same day (Hixson) Adopted (139-0)
- April 8, 2010: Third Reading Passed (135-1)