SB704Introduced in the Senate
Maryland Estate Tax – Qualified Agricultural Property – Transfer to Limited Liability Company
Introduced by Johnny Mautz, District 37
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
Authorizing, for purposes of determining the Maryland estate tax, a qualified recipient to transfer ownership of qualified agricultural property to a limited liability company; providing that qualified agricultural property transferred in accordance with the Act is not subject to estate tax recapture if the ownership of the company consists only of qualified recipients and the property is used for farming purposes for at least 10 years after the decedent's death; etc.
Where it stands
Approved by the Governor - Chapter 551
May 12, 2026
How did lawmakers vote?
House of Delegates votes
1 recorded vote · each counted separately
Senate votes
1 recorded vote · each counted separately
House of DelegatesStage: Third Reading Passed · April 13, 2026
134
Yes
0
No
7
Absent or Not Voting
141 delegates recorded in this House of Delegates vote. Colors show vote categories only, not whether a vote was good or bad.
See how each delegate voted
| Delegate | District | Vote |
|---|---|---|
| Jason Buckel | 1 | Yes |
| Terry Baker | 1 | Yes |
| Jim Hinebaugh | 1 | Yes |
| William Wivell | 2 | Yes |
| William Valentine | 2 | Yes |
| Matthew Schindler | 2 | Yes |
| Ken Kerr | 3 | Yes |
| Kris Fair | 3 | Yes |
| Karen Simpson | 3 | Yes |
| Barrie Ciliberti | 4 | Yes |
Bill history
First Reading Budget and Taxation
Hearing 3/04 at 1:00 p.m.
Favorable with Amendments Report by Budget and Taxation
Favorable with Amendments {283425/1
Motion Special Order until Later Today (Senator King) Adopted
Favorable with Amendments {283425/1 Adopted
Second Reading Passed with Amendments
Third Reading Passed (42-0)
Referred Ways and Means
Hearing 4/02 at 1:00 p.m.
Favorable Report by Ways and Means
Favorable Adopted Second Reading Passed
Third Reading Passed (134-0)
Returned Passed
Approved by the Governor - Chapter 551
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