File Code: Taxes - Miscellaneous
Crossfiled with: HOUSE BILL 236
- Sponsored By:
-
Senators Hooper, Brinkley, Colburn, Dyson, Garagiola, Hafer,
Haines, Harris, Jacobs, Kittleman, Middleton, Mooney, Munson, Pipkin,
and Stoltzfus
- Entitled:
-
Maryland Estate Tax - Exclusion for Family Farms 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 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; applying the Act to decedents dying after December
31, 2005; etc.
Senate Action
- 2/3
- First Reading Budget and Taxation
- 2/8
- Hearing 2/15 at 1:00 p.m.
- 2/10
- Hearing cancelled
- Hearing 2/15 at 12:30 p.m.
House Action
- No Action
Sponsored by:
- Senator J. Robert Hooper, District 35
- Senator David R. Brinkley, District 4
- Senator Richard F. Colburn, District 37
- Senator Roy P. Dyson, District 29
- Senator Rob Garagiola, District 15
- Senator John J. Hafer, District 1
- Senator Larry E. Haines, District 5
- Senator Andrew P. Harris, District 7
- Senator Nancy Jacobs, District 34
- Senator Allan H. Kittleman, District 9
- Senator Thomas M. Middleton, District 28
- Senator Alexander X. Mooney, District 3
- Senator Donald F. Munson, District 2
- Senator E. J. Pipkin, District 36
- Senator J. Lowell Stoltzfus, District 38
Bill indexed under the following Subjects:
- 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
)
- Bill Text (Displayed in PDF Format):
First Reading,
Third Reading, Enrolled
- Fiscal Note (Displayed in PDF Format):
Available
- Amendments:
None offered
