---
type: "Bill"
title: "Inheritance Tax – Perpetual Conservation Easement – Farming Purposes – Exemption"
description: "Inheritance Tax – Perpetual Conservation Easement – Farming Purposes – Exemption"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2018"
identifier: "HB 198"
citation: "Maryland HB 198 (2018)"
classification: ["bill"]
subjects: ["Taxes - Miscellaneous", "Agriculture", "Conservation", "Easements", "Exemptions", "Inheritance Tax", "Real Property"]
status: "enacted"
primary_sponsors: ["Luedtke"]
version_count: 1
action_count: 14
vote_count: 2
first_action: "2018-01-18"
last_action: "2018-04-24"
source: "openstates"
source_identifier: "ocd-bill/5d1405b5-399b-4c03-9e56-b0db42e6ef8c"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=HB198&stab=01&pid=billpage&tab=subject3&ys=2018rs"
source_hash: "8848f79d41e4edddc2c070f5372134b89e0ca566d4ec66fb6dcd44fae08ae99e"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland HB 198 (2018) — Inheritance Tax – Perpetual Conservation Easement – Farming Purposes – Exemption

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://mgaleg.maryland.gov/2018RS/bills/hb/hb0198f.pdf)

## Votes

- On Third Reading — **135–0** (pass) · lower
- On Third Reading — **44–0** (pass) · upper

## Sponsors

- Luedtke — primary (person)
- Afzali — cosponsor (person)
- Beidle — cosponsor (person)
- Carey — cosponsor (person)
- Jameson — cosponsor (person)
- Krebs — cosponsor (person)
- Rose — cosponsor (person)
- Shoemaker — cosponsor (person)
- W. Miller — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-18** First Reading Ways and Means `referral-committee`
- **2018-01-18** Hearing 1/31 at 2:00 p.m.
- **2018-03-15** Favorable Report by Ways and Means `committee-passage-favorable`
- **2018-03-15** Favorable Report Adopted `committee-passage-favorable`
- **2018-03-15** Second Reading Passed
- **2018-03-17** Third Reading Passed (135-0) `passage`
- **2018-03-19** First Reading Budget and Taxation `referral-committee`
- **2018-03-21** Hearing 3/28 at 1:00 p.m.
- **2018-04-05** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2018-04-05** Favorable Report Adopted `committee-passage-favorable`
- **2018-04-05** Second Reading Passed
- **2018-04-06** Third Reading Passed (44-0) `passage`
- **2018-04-06** Returned Passed
- **2018-04-24** Approved by the Governor - Chapter 293 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5d1405b5-399b-4c03-9e56-b0db42e6ef8c`. Confidence: reported (aggregated from official Maryland legislature records).