2000 Regular Session

HOUSE BILL 54

File Code: Taxes - Miscellaneous
Sponsored By:
Delegates Mandel, Bartlett, Brinkley, Bronrott, Conroy, Cryor, DeCarlo, Dembrow, Dypski, Fulton, Goldwater, Hurson, K. Kelly, Love, Mohorovic, Pendergrass, Petzold, Ports, Redmer, Rosso, Rzepkowski, and Swain
Entitled:
Inheritance Tax - Tax Rate - Nephews and Nieces of Decedent

Synopsis:

Reducing the inheritance tax rate for property that passes from a decedent to or for the use of a nephew or niece of the decedent, from 10% to 6% for decedents dying on or after July 1, 2000, but before July 1, 2001, and to 5% for decedents dying on or after July 1, 2001; and applying the Act to decedents dying on or after July 1, 2000.

History by Legislative Date

House Action
07/26
Pre-filed
1/12
First Reading Ways and Means
1/19
Hearing 1/25 at 11:00 a.m.
3/3
Unfavorable Report by Ways and Means
Senate Action
No Action
Sponsored by:
Delegate Adrienne A. Mandel, District 19
Delegate Joseph R. Bartlett, District 3
Delegate David R. Brinkley, District 4A
Delegate William A. Bronrott, District 16
Delegate Mary A. Conroy, District 23
Delegate Jean B. Cryor, District 15
Delegate Diane DeCarlo, District 6
Delegate Dana Lee Dembrow, District 20
Delegate Cornell N. Dypski, District 46
Delegate Tony E. Fulton, District 40
Delegate Marilyn R. Goldwater, District 16
Delegate John A. Hurson, District 18
Delegate Kevin Kelly, District 1B
Delegate Mary Ann E. Love, District 32
Delegate Jacob J. Mohorovic, Jr., District 7
Delegate Shane E. Pendergrass, District 13A
Delegate Carol S. Petzold, District 19
Delegate James F. Ports, Jr., District 8
Delegate Alfred W. Redmer, Jr., District 8
Delegate Mary M. Rosso, District 31
Delegate James E. Rzepkowski, District 32
Delegate Darren M. Swain, District 24
Bill indexed under the following Subjects:
ESTATES AND TRUSTS
INHERITANCE TAX
Bill affects the following Statute:
Tax - General
( 7-204 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered