Legislation

Title: Income Tax - Subtraction Modification - Perpetual Conservation Easements
Sponsored by: Delegates Jackson, Barron, Knotts, McKay, Proctor, and Tarlau
Status: In the Senate - Rereferred to Budget and Taxation
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Providing a subtraction modification under the Maryland income tax for the first $50,000 in proceeds from the sale of a perpetual conservation easement on real property in the State.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Details

Cross-filed with: SB0254

Bill File Type: Regular

Effective Date(s): July 1, 2017

History

Legislation History
Chamber House Calendar Date 2/09/2017 Legislative Date 2/09/2017 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Subtraction Modification - Perpetual Conservation Easements Proceedings
Chamber House Calendar Date 2/14/2017 Legislative Date 2/14/2017 Action Hearing 3/08 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/08/2017 Legislative Date 4/08/2017 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/08/2017 Legislative Date 4/01/2017 Action Favorable with Amendments {725366/1 Adopted Proceedings 66 Click to view Recorded Media
Chamber House Calendar Date 4/08/2017 Legislative Date 4/01/2017 Action Second Reading Passed with Amendments Proceedings 66 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Subtraction Modification - Perpetual Conservation Easements Proceedings
Chamber House Calendar Date 4/10/2017 Legislative Date 4/02/2017 Action Third Reading Passed (141-0) Proceedings 67 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2017 Legislative Date 4/02/2017 Action Referred Rules Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2017 Legislative Date 4/10/2017 Action Rereferred to Budget and Taxation Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/09/2017	2/09/2017	First Reading Ways and Means
			Text - First - Income Tax - Subtraction Modification - Perpetual Conservation Easements
House	2/14/2017	2/14/2017	Hearing 3/08 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/08/2017	4/08/2017	Favorable with Amendments Report by Ways and Means
House	4/08/2017	4/01/2017	Favorable with Amendments {725366/1 Adopted	66 Click to view Recorded Media
House	4/08/2017	4/01/2017	Second Reading Passed with Amendments	66 Click to view Recorded Media
			Text - Third - Income Tax - Subtraction Modification - Perpetual Conservation Easements
House	4/10/2017	4/02/2017	Third Reading Passed (141-0)	67 Click to view Recorded Media
Senate	4/10/2017	4/02/2017	Referred Rules	62 Click to view Recorded Media
Senate	4/10/2017	4/10/2017	Rereferred to Budget and Taxation

File Code

Subjects

Statutes