HB0186

Find a 2014 Bill:

2014 Regular Session

 

Entitled:

Estate Tax - Recoupling With Federal Law

Sponsored by:

Delegate Krebs

Status:

In the House - Hearing 2/04 at 1:00 p.m.


Synopsis: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.
Analysis:Fiscal and Policy Note
All Sponsors: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
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2014
Committee(s):
Ways and Means   View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Death -see also- Advance Medical Directives; Wrongful Death
Estates and Trusts
Exemptions
Federal Government
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Tax Credits -see also- Circuit Breaker
Statutes:

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions


October 24, 2017 1:48 P.M.