2009 Regular Session


File Code: Taxes - Miscellaneous
Sponsored By:
Senators Middleton, Astle, Brinkley, Colburn, Currie, Della, Dyson, Edwards, Garagiola, Glassman, Jacobs, Kelley, King, Kittleman, Klausmeier, Kramer, Madaleno, Mooney, Munson, Pipkin, Pugh, Rosapepe, and Stoltzfus
Maryland Estate Tax - Payment Deferral for Qualified Agricultural Property


Providing for a 5-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 2009; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
Senate Action
First Reading Budget and Taxation
Hearing 3/18 at 1:00 p.m.
Hearing cancelled
Hearing 3/17 at 1:00 p.m.
House Action
No Action

Sponsored by:

Senator Thomas M. Middleton, District 28
Senator John C. Astle, District 30
Senator David R. Brinkley, District 4
Senator Richard F. Colburn, District 37
Senator Ulysses Currie, District 25
Senator George W. Della, Jr., District 46
Senator Roy P. Dyson, District 29
Senator George C. Edwards, District 1
Senator Rob Garagiola, District 15
Senator Barry Glassman, District 35
Senator Nancy Jacobs, District 34
Senator Delores G. Kelley, District 10
Senator Nancy J. King, District 39
Senator Allan H. Kittleman, District 9
Senator Katherine Klausmeier, District 8
Senator Rona E. Kramer, District 14
Senator Richard S. Madaleno, Jr., District 18
Senator Alexander X. Mooney, District 3
Senator Donald F. Munson, District 2
Senator E. J. Pipkin, District 36
Senator Catherine E. Pugh, District 40
Senator Jim Rosapepe, District 21
Senator J. Lowell Stoltzfus, District 38

Bill indexed under the following Subjects:

Agriculture -see also- Farmland
Estates and Trusts
Inspections -see also- Motor Vehicle Inspection
Revenue and Taxes -see also- Dev Fees & Taxes; specific tax.

Bill affects the following Statute:

Tax - General
( 7-307 )


Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered