Bill Number: HB0198
Bill Sponsor(s): Delegate Leudtke
Subject: Ways and Means
Providing an exemption from the inheritance tax for real property subject to a certain perpetual conservation easement that passes from a decedent to a niece or nephew of the decedent; requiring the recapture of certain inheritance tax under certain circumstances; and applying the Act to decedents dying after December 31, 2017.
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