- Estate Tax and Income Tax - Marital Deduction and Subtraction Modification for Health Insurance
- Sponsored by
- Delegates Hixson, Arora, Barve, Carr, Feldman, Gutierrez, Lee, Luedtke, A. Miller, Mizeur, and S. Robinson
- Approved by the Governor - Chapter 518
- Fiscal and Policy Note (Revised)
Providing that, for purposes of calculating Maryland estate tax, the surviving spouse of a decedent shall include any individual to whom, at the time of the decedent's death, the decedent was lawfully married under State law; providing an income tax subtraction modification for specified costs incurred by a taxpayer to provide health insurance for the taxpayer's spouse; etc.
( 10-208, 7-309 )
Last Updated: 2/3/2020 2:27 PM