- Estate Tax - Recoupling With Federal Law
- Sponsored by
- Delegates Krebs, Afzali, Arentz, Arora, Aumann, Bates, Beitzel, Boteler, Cardin, Cluster, Eckardt, Elliott, Fisher, Frank, George, Glass, Haddaway-Riccio, Hogan, Hough, Impallaria, Jacobs, Kipke, McComas, McDermott, McDonough, McMillan, A. Miller, W. Miller, Norman, O'Donnell, Otto, Parrott, Ready, Schuh, Schulz, Serafini, Smigiel, Stocksdale, Szeliga, and Wood
- In the House - Hearing 2/04 at 1:00 p.m.
- Fiscal and Policy Note
Repealing a limit on the unified credit used for determining the Maryland estate tax; repealing a requirement that the Maryland estate tax shall be in effect even if the federal estate tax is not in effect on the date of the decedent's death; repealing a requirement that the Maryland estate tax be determined without regard to a specified deduction allowed under the federal estate tax; and applying the Act to decedents dying after December 31, 2013.
Bill File Type: Regular
Effective Date(s): July 1, 2014
|Date Posted||Document Name|
|1/15/2014||Text - First - Estate Tax - Recoupling With Federal Law|
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Last Updated: 2/3/2020 2:28 PM