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S03711 Summary:
| BILL NO | S03711 |
|   | |
| SAME AS | SAME AS UNI. A05504 |
|   | |
| SPONSOR | LAVALLE |
|   | |
| COSPNSR | |
|   | |
| MLTSPNSR | |
|   | |
| Amd §§951-a, 954 & 982, add §954-a, Tax L | |
|   | |
| Creates an estate tax benefit for farmland and conservation land where the use of the land is restricted to such purposes. | |