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2006 Regular Session bill information current as of June 6, 2006 - 7:39 p.m.
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HOUSE BILL 236

File Code: Taxes - Miscellaneous
Crossfiled with: SENATE BILL 658

Sponsored By:
Delegates Glassman, Aumann, Barkley, Cluster, Conroy, Cryor, Dumais, Elliott, Frank, Haddaway, Hogan, Impallaria, James, Jennings, Kach, Kohl, Krebs, Mayer, McComas, McConkey, McDonough, Rudolph, Shank, Shewell, Smigiel, Sossi, Stocksdale, Stull, and Weldon

Entitled:
Maryland Estate Tax - Exclusion for Family Farms Subject to Agricultural Preservation Easements

Synopsis:

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.

History by Legislative Date

House Action
1/23
First Reading Ways and Means
2/22
Hearing 3/8 at 1:00 p.m.
Senate Action
No Action

Sponsored by:

Delegate Barry Glassman, District 35A
Delegate Susan L. M. Aumann, District 42
Delegate Charles Barkley, District 39
Delegate John W. E. Cluster, Jr., District 8
Delegate Mary A. Conroy, District 23A
Delegate Jean B. Cryor, District 15
Delegate Kathleen M. Dumais, District 15
Delegate Donald B. Elliott, District 4B
Delegate William J. Frank, District 42
Delegate Jeannie Haddaway, District 37B
Delegate Patrick N. Hogan, District 3A
Delegate Rick Impallaria, District 7
Delegate Mary-Dulany James, District 34A
Delegate J. B. Jennings, District 7
Delegate Wade Kach, District 5B
Delegate Sheryl Davis Kohl, District 34A
Delegate Susan W. Krebs, District 9B
Delegate Wm. Daniel Mayer, District 28
Delegate Susan K. McComas, District 35B
Delegate Tony McConkey, District 33A
Delegate Pat McDonough, District 7
Delegate David D. Rudolph, District 34B
Delegate Christopher B. Shank, District 2B
Delegate Tanya T. Shewell, District 5A
Delegate Michael D. Smigiel, Sr., District 36
Delegate Richard A. Sossi, District 36
Delegate Nancy R. Stocksdale, District 5A
Delegate Paul S. Stull, District 4A
Delegate Richard B. Weldon, Jr., District 3B

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 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled

Fiscal Note (Displayed in PDF Format): Available

Amendments: None offered

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