Maryland Senate Bill 892 (Prior Session Legislation)

---

Sponsorship: Partisan Bill (Democrat 1)
Status: Engrossed on March 20 2014 - 50% progression, died in committee
Action: 2014-04-01 - Hearing 4/01 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Engrossed) [PDF]

Clarifying that a specified recapture of the Maryland estate tax occurs only when qualified agricultural property ceases to be used for farming purposes; establishing that specified individuals are responsible for paying a specified recapture of the estate tax; clarifying that a qualified recipient may transfer qualified agricultural property to another qualified recipient; prohibiting the Comptroller from disqualifying an individual as a qualified recipient based on the individual's relation to a decedent; etc.

Maryland Estate Tax - Transfer of Qualified Agricultural Property by a Qualified Recipient

Sen. Thomas Middleton [D]

2014-03-15 - Senate - Senate Floor - Third Reading Passed (46-0) (Y: 46 N: 0 NV: 0 Abs: 1) [PASS]

Date	Chamber	Action
2014-04-01	House	Hearing 4/01 at 1:00 p.m.
2014-03-26	House	Rereferred to Ways and Means
2014-03-21	House	First Reading House Rules and Executive Nominations
2014-03-20	Senate	Third Reading Passed (46-0)
2014-03-19	Senate	Second Reading Passed
2014-03-19	Senate	Favorable Report Adopted
2014-03-19	Senate	Favorable Report by Budget and Taxation
2014-03-11	Senate	Hearing 3/11 at 1:00 p.m.
2014-01-31	Senate	First Reading Budget and Taxation

Type	Source
Summary	https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0892?ys=2014rs
Text	https://mgaleg.maryland.gov/2014RS/bills/sb/sb0892f.pdf
Text	https://mgaleg.maryland.gov/2014RS/bills/sb/sb0892t.pdf
Supplement	https://mgaleg.maryland.gov/2014RS/fnotes/bil_0002/sb0892.pdf
Supplement	https://mgaleg.maryland.gov/2014RS/votes_comm/sb0892_b&t.pdf
Roll Call	https://mgaleg.maryland.gov/webmga/frmMain.aspx?pid=flrvotepage&tab=subject3&id=sb0892,s-0658&stab=02&ys=2014RS