2012 Regular Session


File Code: Taxes - Miscellaneous
Sponsored By:
Senators Dyson, Brinkley, Colburn, Garagiola, Glassman, King, Klausmeier, Manno, and Middleton
Estate Tax - Exclusion of Qualified Agricultural Property


Altering the determination of the Maryland estate tax to exclude from the value of the gross estate the value of specified agricultural property; providing for the recapture of specified Maryland estate tax if qualified agricultural property ceases to be used for farming purposes; defining specified terms; providing that the Act applies to decedents dying after December 31, 2011; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used. For explanation of terms click here.
Senate Action
First Reading Budget and Taxation
Hearing 2/15 at 1:15 p.m.
House Action
No Action

Sponsored by:

Senator Roy P. Dyson, District 29
Senator David R. Brinkley, District 4
Senator Richard F. Colburn, District 37
Senator Rob Garagiola, District 15
Senator Barry Glassman, District 35
Senator Nancy J. King, District 39
Senator Katherine Klausmeier, District 8
Senator Roger P. Manno, District 19
Senator Thomas M. Middleton, District 28

Bill indexed under the following Subjects:

Agriculture -see also- Farmland
Death -see also- Advance Medical Directives; Wrongful Death.
Equipment -see also- Motor Vehicle Equipment
Estates and Trusts
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Rules and Regulations

Bill affects the following Statute:

Tax - General
( 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