2013 Regular Session



Maryland Death Taxes - Family Property Protection Act

Sponsored by:

Delegate Krebs


In the House - Hearing 2/26 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, 2012.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Krebs, Aumann, Bates, Boteler, Cardin, Cluster, Dwyer, Elliott, Fisher, Glass, Haddaway-Riccio, Jacobs, McComas, McDermott, McDonough, McMillan, W. Miller, O'Donnell, Ready, Schuh, Schulz, Smigiel, Stocksdale, and Szeliga
Additional Facts:Introduced in a prior session as: HB0203 Session: 2012 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2013
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
Federal Government
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Tax Credits -see also- Circuit Breaker
Statutes:Article - Tax - General

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

October 24, 2017 1:01 P.M.