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---
type: "Bill"
title: "Maryland Estate Tax Qualified Agricultural Property Transfer to Limited Liability Company"
description: "Maryland Estate Tax Qualified Agricultural Property Transfer to Limited Liability Company"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2026"
identifier: "SB 704"
citation: "Maryland SB 704 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Mautz"]
version_count: 3
action_count: 15
vote_count: 2
first_action: "2026-02-06"
last_action: "2026-05-12"
source: "openstates"
source_identifier: "ocd-bill/e5d3cc29-f069-42a2-bea3-d0888cebcbbb"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0704?ys=2026RS"
source_hash: "90b239a427c30276f631ef1c3a302001b2043e4a3b8e288b4b0e5068fdc8429b"
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 SB 704 (2026) — Maryland Estate Tax Qualified Agricultural Property Transfer to Limited Liability Company
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
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)
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)
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)
## Votes
- On Third Reading — **1340** (pass) · lower
- On Third Reading — **420** (pass) · upper
## Sponsors
- Mautz — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-02-06** First Reading Budget and Taxation `referral-committee`
- **2026-02-13** Hearing 3/04 at 1:00 p.m.
- **2026-03-18** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2026-03-18** Favorable with Amendments { `committee-passage-favorable`
- **2026-03-18** Motion Special Order until Later Today (Senator King) Adopted
- **2026-03-19** Favorable with Amendments { `committee-passage-favorable`
- **2026-03-19** Second Reading Passed with Amendments
- **2026-03-20** Third Reading Passed `passage`
- **2026-03-21** Referred Ways and Means `referral-committee`
- **2026-03-25** Hearing 4/02 at 1:00 p.m.
- **2026-04-11** Favorable Report by Ways and Means `committee-passage-favorable`
- **2026-04-11** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2026-04-13** Third Reading Passed `passage`
- **2026-04-13** Returned Passed
- **2026-05-12** Approved by the Governor - Chapter 551 `executive-signature`
## Source
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).