Find a 2014 Bill:

2014 Regular Session



Estate Tax - Qualified Family-Owned Business Interests - Exclusion

Sponsored by:

Delegate Afzali


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

Synopsis:Altering the determination of the Maryland estate tax under specified circumstances to exclude from the value of the gross estate $5,000,000 of the value of specified qualified family-owned business interests; providing that the Maryland estate tax imposed may not exceed a specified amount under specified circumstances; providing for the recapture of specified Maryland estate tax under specified circumstances; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Afzali, Arentz, Bates, Frank, Glass, McComas, Norman, Parrott, Schuh, and Schulz
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2014
Ways and Means   View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Commerce and Business -see also- Dealers; Elec. Comm.; etc.
Estates and Trusts
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
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October 24, 2017 1:49 P.M.