5941153bb7
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
73 lines
3.3 KiB
Markdown
73 lines
3.3 KiB
Markdown
---
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type: "Bill"
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title: "Maryland Estate Tax – Qualified Agricultural Property – Transfer to Limited Liability Company"
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description: "Maryland Estate Tax – Qualified Agricultural Property – Transfer to Limited Liability Company"
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jurisdiction: "us/states/md"
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legislature: "Maryland General Assembly"
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session: "2026"
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identifier: "SB 704"
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citation: "Maryland SB 704 (2026)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Mautz"]
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version_count: 3
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action_count: 15
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vote_count: 2
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first_action: "2026-02-06"
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last_action: "2026-05-12"
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source: "openstates"
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source_identifier: "ocd-bill/e5d3cc29-f069-42a2-bea3-d0888cebcbbb"
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source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0704?ys=2026RS"
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source_hash: "90b239a427c30276f631ef1c3a302001b2043e4a3b8e288b4b0e5068fdc8429b"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-md"]
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---
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# Maryland SB 704 (2026) — Maryland Estate Tax – Qualified Agricultural Property – Transfer to Limited Liability Company
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Chapter - Maryland Estate Tax – Qualified Agricultural Property – Transfer to Limited Liability Company** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_551_sb0704t.pdf)
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2. **First - Maryland Estate Tax – Qualified Agricultural Property – Transfer to Limited Liability Company** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0704f.pdf)
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3. **Third - Maryland Estate Tax – Qualified Agricultural Property – Transfer to Limited Liability Company** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0704t.pdf)
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## Votes
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- On Third Reading — **134–0** (pass) · lower
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- On Third Reading — **42–0** (pass) · upper
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## Sponsors
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- Mautz — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-02-06** First Reading Budget and Taxation `referral-committee`
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- **2026-02-13** Hearing 3/04 at 1:00 p.m.
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- **2026-03-18** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
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- **2026-03-18** Favorable with Amendments { `committee-passage-favorable`
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- **2026-03-18** Motion Special Order until Later Today (Senator King) Adopted
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- **2026-03-19** Favorable with Amendments { `committee-passage-favorable`
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- **2026-03-19** Second Reading Passed with Amendments
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- **2026-03-20** Third Reading Passed `passage`
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- **2026-03-21** Referred Ways and Means `referral-committee`
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- **2026-03-25** Hearing 4/02 at 1:00 p.m.
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- **2026-04-11** Favorable Report by Ways and Means `committee-passage-favorable`
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- **2026-04-11** Favorable Adopted Second Reading Passed `committee-passage-favorable`
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- **2026-04-13** Third Reading Passed `passage`
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- **2026-04-13** Returned Passed
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- **2026-05-12** Approved by the Governor - Chapter 551 `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e5d3cc29-f069-42a2-bea3-d0888cebcbbb`. Confidence: reported (aggregated from official Maryland legislature records).
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