SB0704 — Maryland Estate Tax – Qualified Agricultural Property – Transfer to Limited Liability Company
Last action — Committee Report (House of Origin) — Favorable with Amendments
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House of Delegates
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 06, 2026. Enacted.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (1 R).
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Cleared a recorded vote
Passed 2 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
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.
Bill Text
We don't have the full text on file for this bill yet.
Read SB0704 on the official Maryland source →Action History
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Committee Report (House of Origin) — Favorable with Amendments
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First Reading (Opposite House)
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Third Reading (House of Origin) — Passed
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Hearing (Primary, House of Origin)
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Second Reading (House of Origin) — Passed with Amendments
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First Reading (House of Origin)
Sponsors
- Senator Johnny Mautz · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 187 not signed on
Sponsors (1)
- Senator Johnny Mautz Republican
Co-sponsors (0)
None.
Not signed on (187)
187 members have not signed on to this bill.
Show all 187 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 13 | 0 | 0 | 1 |
| Democrat | 89 | 0 | 0 | 4 |
| Republican | 32 | 0 | 0 | 2 |
| Total | 134 | 0 | 0 | 7 |
| % of votes cast | 95% | 0% | 0% | 5% |
How each member voted (141)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democrat | 26 | 0 | 0 | 3 |
| Unaffiliated | 6 | 0 | 0 | 0 |
| Republican | 10 | 0 | 0 | 2 |
| Total | 42 | 0 | 0 | 5 |
| % of votes cast | 89% | 0% | 0% | 11% |
How each member voted (47)
Subjects
Frequently asked questions
- What does SB0704 do?
- 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.
- Who sponsors SB0704?
- SB0704 is sponsored by Senator Johnny Mautz (Republican).
- What is the current status of SB0704?
- This bill has been enacted into law. Introduced February 06, 2026. Enacted.
- Where can I track SB0704?
- Track SB0704 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 1 day ago · updated continuously
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