- Maryland Estate Tax - Unified Credit
- Sponsored by
- Delegates Tarlau, Ali, Anderson, Angel, Atterbeary, Barkley, B. Barnes, D. Barnes, Barron, Barve, Beidle, Branch, Bromwell, Brooks, Busch, Carey, Carr, Chang, Clippinger, Conaway, Cullison, Davis, Ebersole, Fennell, Fraser-Hidalgo, Frick, Frush, Gaines, Gibson, Gilchrist, Glenn, Gutierrez, Hayes, Haynes, Healey, Hettleman, Hill, Hixson, Holmes, C. Howard, Jackson, Jalisi, Jameson, Jones, Kaiser, Kelly, Knotts, Korman, Kramer, Krimm, Lafferty, Lam, J. Lewis, R. Lewis, Lierman, Lisanti, Luedtke, McCray, McIntosh, A. Miller, Moon, Morales, Morhaim, Mosby, Patterson, Pena-Melnyk, Pendergrass, Platt, Proctor, Queen, Reznik, Robinson, Rosenberg, Sample-Hughes, Sanchez, Sophocleus, Stein, Sydnor, Turner, Valderrama, Valentino-Smith, Vallario, Waldstreicher, Walker, A. Washington, M. Washington, Wilkins, Wilson, K. Young, and P. Young
- Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 21
- Fiscal and Policy Note (Revised)
Altering a certain limit on the unified credit used for determining the Maryland estate tax for certain decedents; altering a certain limitation on the amount of the Maryland estate tax for decedents dying on or after January 1, 2019; providing that, for the calculation of the Maryland estate tax in the case of a certain decedent spouse, the applicable exclusion amount includes the sum of a certain exclusion amount and a certain deceased spousal unused exclusion amount; etc.
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Last Updated: 2/3/2020 2:29 PM