DISSINTER

SB 704 — Maryland

Maryland Estate Tax – Qualified Agricultural Property – Transfer to Limited Liability Company

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.

Latest action: Approved by the Governor - Chapter 551 · May 12, 2026

EnactedAgricultureDeathEstate TaxFarmers and FarmingFarmlandLimited Liability CompaniesPersonal PropertyReal PropertyTaxes - MiscellaneousTime

Synopsis written by the legislature's own staff, as published on the official bill page. Status label is derived from the recorded actions. The full text below is the record.

Committees: Budget and Taxation (Senate); Ways and Means (House of Delegates)

Updated Jun 4, 2026

Timeline

  1. First Reading Budget and Taxation

    Feb 6, 2026 · Senate

  2. Hearing 3/04 at 1:00 p.m.

    Feb 13, 2026 · Senate

  3. Favorable with Amendments Report by Budget and Taxation

    Mar 18, 2026 · Senate

  4. Favorable with Amendments {

    Mar 18, 2026 · Senate

  5. Motion Special Order until Later Today (Senator King) Adopted

    Mar 18, 2026 · Senate

  6. Favorable with Amendments {

    Mar 19, 2026 · Senate

  7. Second Reading Passed with Amendments

    Mar 19, 2026 · Senate

  8. Third Reading Passed

    Mar 20, 2026 · Senate

  9. Referred Ways and Means

    Mar 21, 2026 · House of Delegates

  10. Hearing 4/02 at 1:00 p.m.

    Mar 25, 2026 · House of Delegates

  11. Favorable Report by Ways and Means

    Apr 11, 2026 · House of Delegates

  12. Favorable Adopted Second Reading Passed

    Apr 11, 2026 · House of Delegates

  13. Third Reading Passed

    Apr 13, 2026 · House of Delegates

  14. Returned Passed

    Apr 13, 2026 · Senate

  15. Approved by the Governor - Chapter 551

    May 12, 2026 · executive

Sponsored by Johnny Mautz

Senate vote — 42–0

On Third Reading · Mar 5, 2026 · result: pass

42 yea · 0 nay · 5 absent, excused, abstain or not voting

Jason GallionDistrict 35YeaCarl JacksonDistrict 8YeaSara LoveDistrict 16YeaWill SmithDistrict 20YeaMalcolm AugustineDistrict 47YeaDawn GileDistrict 33YeaMary-Dulany JamesDistrict 34YeaJohnny MautzDistrict 37YeaCharles SydnorDistrict 44YeaJack BaileyDistrict 29YeaGuy GuzzoneDistrict 13YeaJ.B. JenningsDistrict 7YeaCory McCrayDistrict 45YeaJeff WaldstreicherDistrict 18YeaPam BeidleDistrict 32YeaKevin HarrisDistrict 27YeaCheryl KaganDistrict 17YeaMike McKayDistrict 1YeaAlonzo WashingtonDistrict 22YeaBen BrooksDistrict 10YeaAntonio HayesDistrict 40YeaNancy KingDistrict 39YeaAnthony MuseDistrict 26YeaMary WashingtonDistrict 43YeaMary Beth CarozzaDistrict 38YeaShaneka HensonDistrict 30YeaBen KramerDistrict 19YeaJustin ReadyDistrict 5YeaRon WatsonDistrict 23YeaNick CharlesDistrict 25YeaSteve HersheyDistrict 36YeaClarence LamDistrict 12YeaJim RosapepeDistrict 21YeaChris WestDistrict 42YeaPaul CordermanDistrict 2YeaKatie HesterDistrict 9YeaKaren YoungDistrict 3YeaJohnny SallingDistrict 6YeaCraig ZuckerDistrict 14YeaBrian FeldmanDistrict 15YeaShelly HettlemanDistrict 11YeaArthur EllisDistrict 28Not votingDalya AttarDistrict 41AbsentJoanne BensonDistrict 24AbsentBill FoldenDistrict 4AbsentBryan SimonaireDistrict 31Absent
Mr. Presidentas recorded — not linked to a profileYea
Official record — Maryland General Assembly roll call

House of Delegates vote — 134–0

On Third Reading · Apr 2, 2026 · result: pass

134 yea · 0 nay · 7 absent, excused, abstain or not voting

Brian CrosbyDistrict 29BYeaJulian IveyDistrict 47AYeaLaToya NkongoloDistrict 31YeaVaughn StewartDistrict 19YeaGabriel AceveroDistrict 39YeaCharlotte CrutchfieldDistrict 19YeaJay JacobsDistrict 36YeaJulie Palakovich CarrDistrict 17YeaSean StinnettDistrict 41YeaChris AdamsDistrict 37BYeaBonnie CullisonDistrict 19YeaAndre JohnsonDistrict 34AYeaCheryl PasteurDistrict 11AYeaJosh StonkoDistrict 42CYeaJackie AddisonDistrict 45YeaDebra DavisDistrict 28YeaSteve JohnsonDistrict 34AYeaEdith PattersonDistrict 28YeaKathy SzeligaDistrict 7AYeaNick AllenDistrict 8YeaEric EbersoleDistrict 44AYeaDana JonesDistrict 30AYeaScott PhillipsDistrict 10YeaDeni TaverasDistrict 47BYeaMarlon AmpreyDistrict 40YeaMark EdelsonDistrict 46YeaAnne KaiserDistrict 14YeaJesse PippyDistrict 4YeaKym TaylorDistrict 23YeaKevin AndersonDistrict 38AYeaElizabeth EmbryDistrict 43AYeaAaron KaufmanDistrict 18YeaAndrew PruskiDistrict 33AYeaKaren TolesDistrict 25YeaSteve ArentzDistrict 36YeaKris FairDistrict 3YeaKen KerrDistrict 3YeaLily QiDistrict 15YeaChris TomlinsonDistrict 5YeaLauren ArikanDistrict 7BYeaJessica FeldmarkDistrict 12AYeaNic KipkeDistrict 31YeaPam QueenDistrict 14YeaVeronica TurnerDistrict 26YeaHeather Bagnall TudballDistrict 33CYeaDiana FennellDistrict 47AYeaMarc KormanDistrict 16YeaTeresa ReillyDistrict 35AYeaKris ValderramaDistrict 26YeaTerry BakerDistrict 1CYeaMark FisherDistrict 27CYeaMary LehmanDistrict 21YeaKent RobersonDistrict 25YeaWilliam ValentineDistrict 2AYeaBen BarnesDistrict 21YeaLinda FoleyDistrict 15YeaRobbyn LewisDistrict 46YeaDenise RobertsDistrict 25YeaJoe VogelDistrict 17YeaSandy BartlettDistrict 32YeaCathi ForbesDistrict 43BYeaJeff LongDistrict 27BYeaMike RogersDistrict 32YeaRon WatsonDistrict 23YeaBarry BeauchampDistrict 38BYeaDavid Fraser-HidalgoDistrict 15YeaBob LongDistrict 6YeaApril RoseDistrict 5YeaMelissa WellsDistrict 40YeaDylan BehlerDistrict 30AYeaRobin GrammerDistrict 6YeaLesley LopezDistrict 39YeaSandy RosenbergDistrict 41YeaJennifer White HollandDistrict 10YeaHarry BhandariDistrict 8YeaMike GriffithDistrict 35AYeaKim RossDistrict 8YeaJheanelle WilkinsDistrict 20YeaAdrian BoafoDistrict 23YeaMichele GuytonDistrict 42BYeaMalcolm RuffDistrict 41YeaNicole WilliamsDistrict 22YeaRegina BoyceDistrict 43AYeaGuy GuzzoneDistrict 13YeaAletheia McCaskillDistrict 44BYeaSheila RuthDistrict 44BYeaC.T. WilsonDistrict 28YeaJason BuckelDistrict 1BYeaAndrea HarrisonDistrict 24YeaSusan McComasDistrict 34BYeaMatthew SchindlerDistrict 2BYeaGreg WimsDistrict 39YeaJon CardinDistrict 11BYeaWayne HartmanDistrict 38CYeaRic MetzgarDistrict 6YeaStuart SchmidtDistrict 33BYeaWilliam WivellDistrict 2AYeaMark ChangDistrict 32YeaAnne HealeyDistrict 22YeaApril MillerDistrict 4YeaEmily ShettyDistrict 18YeaSarah WolekDistrict 16YeaLorig CharkoudianDistrict 20YeaTerri HillDistrict 12AYeaBernice Mireku-NorthDistrict 14YeaGary SimmonsDistrict 12BYeaJamila WoodsDistrict 26YeaBrian ChisholmDistrict 31YeaJim HinebaughDistrict 1AYeaDavid MoonDistrict 20YeaKaren SimpsonDistrict 3YeaTeresa WoormanDistrict 16YeaBarrie CilibertiDistrict 4YeaMarvin HolmesDistrict 23YeaGabriel MorenoDistrict 13YeaWill SmithDistrict 20YeaChao WuDistrict 9AYeaLuke ClippingerDistrict 46YeaKevin HornbergerDistrict 35BYeaMatt MorganDistrict 29AYeaJared SolomonDistrict 18YeaCaylin YoungDistrict 45YeaDerrick ColeyDistrict 24YeaSeth HowardDistrict 30BYeaTodd MorganDistrict 29CYeaRyan SpiegelDistrict 17YeaNatalie ZieglerDistrict 9AYeaFrank ConawayDistrict 40YeaTom HutchinsonDistrict 37BYeaRyan NawrockiDistrict 7AYeaDana SteinDistrict 11BYeaTiffany AlstonDistrict 24Not votingJeff GhristDistrict 36Not votingDarrell OdomDistrict 27ANot votingSheree Sample-HughesDistrict 37ANot votingJen TerrasaDistrict 13Not votingChristopher BouchatDistrict 5Not votingAdrienne JonesDistrict 10Absent
Speakeras recorded — not linked to a profileYea
Mangioneas recorded — not linked to a profileYea
Martinezas recorded — not linked to a profileYea
Official record — Maryland General Assembly roll call

How we know this

Every line above comes from the Maryland General Assembly record via Open States. The motion text is shown as recorded, so a procedural vote (to amend, refer or reconsider) is not read as a vote on the bill itself. The source does not say which text version each vote was on; every version is linked below.

Fiscal and Policy Note — official analysis by legislative staff (PDF) Bill text (First reading) — Maryland General Assembly (PDF) Bill text (Third reading) — Maryland General Assembly (PDF) Official record — Maryland General Assembly bill page Report an error on this page

Official records. Maryland legislators, bills and roll-call votes from the Maryland General Assembly, imported through Open States on Oct 29, 2026. Accuracy review against the official site is still under way. Campaign-finance records for Maryland are not imported yet.