2010 Regular Session


File Code: Taxes - Miscellaneous Prior Year Introduction As: HB 166/09 - W&M Crossfiled with: SENATE BILL 592
Sponsored By:
Delegates Kullen, Bartlett, V. Clagett, Conway, Costa, Frush, Haddaway, Hecht, Jameson, Krebs, Mathias, McComas, McIntosh, Montgomery, Murphy, Myers, O'Donnell, Stull, and Jenkins
Maryland Estate Tax - Exclusion for Qualified Agricultural Property


Altering the determination of the Maryland estate tax under specified circumstances to exclude from the value of the gross estate the value of specified agricultural property; providing for the recapture of the Maryland estate tax under specified circumstances; requiring the Comptroller to adopt regulations; and applying the Act to decedents dying after December 31, 2009.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
House Action
First Reading Ways and Means
Hearing 2/2 at 1:00 p.m.
Hearing cancelled
Hearing 2/2 at 2:00 p.m.
Senate Action
No Action

Sponsored by:

Delegate Sue Kullen, District 27B
Delegate Joseph R. Bartlett, District 4A
Delegate Virginia P. Clagett, District 30
Delegate Norman H. Conway, District 38B
Delegate Robert A. Costa, District 33B
Delegate Barbara Frush, District 21
Delegate Jeannie Haddaway, District 37B
Delegate Sue Hecht, District 3A
Delegate Sally Jameson, District 28
Delegate Charles A. Jenkins, District 3B
Delegate Susan W. Krebs, District 9B
Delegate James N. Mathias, Jr., District 38B
Delegate Susan K. McComas, District 35B
Delegate Maggie McIntosh, District 43
Delegate Karen S. Montgomery, District 14
Delegate Peter Murphy, District 28
Delegate LeRoy E. Myers, Jr., District 1C
Delegate Anthony J. O'Donnell, District 29C
Delegate Paul S. Stull, District 4A

Bill indexed under the following Subjects:

Agriculture -see also- Farmland
Estates and Trusts
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Rules and Regulations

Bill affects the following Statutes:

Tax - General
( 7-309 , 7-309 , 7-309 )


All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled
Fiscal and Policy Note: Available
Amendments: None offered