HOUSE BILL 54

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