---
type: "Bill"
title: "Income Tax - Subtraction Modification - Perpetual Conservation Easements"
description: "Income Tax - Subtraction Modification - Perpetual Conservation Easements"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2018"
identifier: "HB 43"
citation: "Maryland HB 43 (2018)"
classification: ["bill"]
subjects: ["Taxes - Income", "Conservation", "Easements", "Exemptions", "Income Tax"]
status: "enacted"
primary_sponsors: ["Jackson"]
version_count: 1
action_count: 15
vote_count: 2
first_action: "2017-07-19"
last_action: "2018-04-24"
source: "openstates"
source_identifier: "ocd-bill/de3e78bd-0e99-43e6-a3cc-5cbe2a81597f"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=HB43&stab=01&pid=billpage&tab=subject3&ys=2018rs"
source_hash: "65e7eb3250be9e20c95e646b4719db7a98739f80a4b2367ac0f676eb4b5e2791"
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 43 (2018) — Income Tax - Subtraction Modification - Perpetual Conservation Easements

## 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/hb0043f.pdf)

## Votes

- On Third Reading — **46–0** (pass) · upper
- On Third Reading — **138–0** (pass) · lower

## Sponsors

- Jackson — primary (person)
- Afzali — cosponsor (person)
- Ebersole — cosponsor (person)
- Long — cosponsor (person)
- Luedtke — cosponsor (person)
- Patterson — cosponsor (person)
- Reilly — cosponsor (person)
- Rose — cosponsor (person)
- Turner — cosponsor (person)

## Timeline

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

- **2017-07-19** Pre-filed `introduction`
- **2018-01-10** First Reading Ways and Means `referral-committee`
- **2018-01-03** Hearing 1/17 at 1:00 p.m.
- **2018-03-01** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2018-03-02** Favorable with Amendments {145467/1 Report Adopted `committee-passage-favorable`
- **2018-03-02** Second Reading Passed with Amendments
- **2018-03-06** Third Reading Passed (138-0) `passage`
- **2018-03-07** First Reading Budget and Taxation `referral-committee`
- **2018-03-14** Hearing 3/20 at 1:00 p.m.
- **2018-03-29** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2018-03-29** Favorable Report Adopted `committee-passage-favorable`
- **2018-03-29** Second Reading Passed
- **2018-03-30** Third Reading Passed (46-0) `passage`
- **2018-04-02** Returned Passed
- **2018-04-24** Approved by the Governor - Chapter 303 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/de3e78bd-0e99-43e6-a3cc-5cbe2a81597f`. Confidence: reported (aggregated from official Maryland legislature records).