Bill Title: As introduced, for inheritance tax purposes, excludes from decedent's gross estate the special use value of certain family owned farmland; exempts from additional taxation certain woodland and conservation transactions; exempts up to $5 million or 50 percent of the value of certain land covered by conservation easements. - Amends TCA Title 67.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-04-13 - Assigned to Gen. Sub of S. Tax Sub Comm. [SB0752 Detail]

Text: Latest bill text (Draft #2) [PDF]

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