File Code: Taxes - Income
Prior Year Introduction As: HB 661/00 - W&M
- Sponsored By:
-
Delegates Rudolph, Glassman, James, and Bohanan
- Entitled:
-
Income Tax - Gain Recognized on Sale of Preservation or Conservation
Easements
Providing a subtraction modification under the Maryland income tax for
gain recognized on the sale or other disposition of a perpetual
easement or other perpetual interest in land to specified preservation
or conservation programs established by the State or a county; and
applying the Act to tax years after 2000.
House Action
- 2/7
- First Reading Ways and Means
- 2/28
- Hearing 3/9 at 1:00 p.m.
- 3/19
- Unfavorable Report by Ways and Means
Senate Action
- No Action
- Sponsored by:
- Delegate David D. Rudolph, District 35B
- Delegate John L. Bohanan, Jr., District 29B
- Delegate Barry Glassman, District 35A
- Delegate Mary-Dulany James, District 34
- Bill indexed under the following Subjects:
- CONSERVATION -see also- SOIL CONSERVATION
- EASEMENTS
- ENVIRONMENTAL TRUST
- EXEMPTIONS
- FARMLAND
- INCOME TAX
- PROGRAM OPEN SPACE
- Bill affects the following Statutes:
- Tax - General
- (
10-207 ,
10-207
)
- Bill Text:
First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
- Amendments:
None offered
