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2018 Regular Session



Maryland Estate Tax - Unified Credit

Sponsored by:

Senator Madaleno


In the House - Hearing 3/28 at 1:00 p.m.

Synopsis: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.
Analysis:Fiscal and Policy Note
All Sponsors:Senators Madaleno, Kasemeyer, Astle, Benson, Conway, Currie, Feldman, Ferguson, Guzzone, Kagan, Kelley, King, Lee, Manno, McFadden, Middleton, Oaks, Peters, Pinsky, Ramirez, Robinson, Rosapepe, Smith, Young, and Zucker
Additional Facts:Cross-filed with: HB0308
Bill File Type: Regular
Effective Date(s): July 1, 2018
Budget and Taxation  View Committee HearingWays and Means
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Death -see also- Advance Medical Directives; Wrongful Death
Estate Tax
Tax Credits
Statutes:Article - Tax - General

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March 19, 2018 8:47 P.M.