Legislation

Altering the period of time within which a person is required to file a Maryland estate tax return for the purpose of allowing a surviving spouse to take into account the deceased spousal unused exclusion amount to be consistent with the time for making a federal election; and applying the Act retroactively to any decedents dying on or after January 1, 2019.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: SB0055

Bill File Type: Regular

Effective Date(s): July 1, 2023

History

Legislation History
Chamber House Calendar Date 1/18/2023 Legislative Date 1/18/2023 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Maryland Estate Tax - Portability - Time Period for Election Proceedings
Chamber House Calendar Date 1/19/2023 Legislative Date 1/19/2023 Action Hearing 1/19 at 1:00 p.m. Proceedings
Chamber House Calendar Date 1/19/2023 Legislative Date 1/19/2023 Action Hearing canceled Proceedings
Chamber House Calendar Date 1/19/2023 Legislative Date 1/19/2023 Action Hearing 2/09 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 2/20/2023 Legislative Date 2/20/2023 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 2/21/2023 Legislative Date 2/21/2023 Action Favorable with Amendments {683021/1 Adopted Proceedings 30 Click to view Recorded Media
Chamber House Calendar Date 2/21/2023 Legislative Date 2/21/2023 Action Second Reading Passed with Amendments Proceedings 30 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Maryland Estate Tax - Portability - Time Period for Election Proceedings
Chamber House Calendar Date 2/23/2023 Legislative Date 2/23/2023 Action Third Reading Passed (136-0) Proceedings 32 Click to view Recorded Media
Chamber Senate Calendar Date 2/24/2023 Legislative Date 2/24/2023 Action Referred Budget and Taxation Proceedings 33 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2023 Legislative Date 4/07/2023 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/25/2023 Action Favorable Adopted Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/25/2023 Action Second Reading Passed Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/26/2023 Action Third Reading Passed (43-0) Proceedings 63AClick to view Recorded Media
Chamber House Calendar Date 4/08/2023 Legislative Date 3/30/2023 Action Returned Passed Proceedings 67 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/16/2023 Legislative Date 5/16/2023 Action Approved by the Governor - Chapter 714 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Maryland Estate Tax - Portability - Time Period for Election Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/18/2023	1/18/2023	First Reading Ways and Means
			Text - First - Maryland Estate Tax - Portability - Time Period for Election
House	1/19/2023	1/19/2023	Hearing 1/19 at 1:00 p.m.
House	1/19/2023	1/19/2023	Hearing canceled
House	1/19/2023	1/19/2023	Hearing 2/09 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	2/20/2023	2/20/2023	Favorable with Amendments Report by Ways and Means
House	2/21/2023	2/21/2023	Favorable with Amendments {683021/1 Adopted	30 Click to view Recorded Media
House	2/21/2023	2/21/2023	Second Reading Passed with Amendments	30 Click to view Recorded Media
			Text - Third - Maryland Estate Tax - Portability - Time Period for Election
House	2/23/2023	2/23/2023	Third Reading Passed (136-0)	32 Click to view Recorded Media
Senate	2/24/2023	2/24/2023	Referred Budget and Taxation	33 Click to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/07/2023	4/07/2023	Favorable Report by Budget and Taxation
Senate	4/07/2023	3/25/2023	Favorable Adopted	62 Click to view Recorded Media
Senate	4/07/2023	3/25/2023	Second Reading Passed	62 Click to view Recorded Media
Senate	4/07/2023	3/26/2023	Third Reading Passed (43-0)	63AClick to view Recorded Media
House	4/08/2023	3/30/2023	Returned Passed	67 Click to view Recorded Media
Post Passage	5/16/2023	5/16/2023	Approved by the Governor - Chapter 714
			Text - Chapter - Maryland Estate Tax - Portability - Time Period for Election

File Code

Subjects

Statutes