HB0351

Find a 2014 Bill:

2014 Regular Session

 

Entitled:

Maryland Estate Tax - Unified Credit

Sponsored by:

Delegate Clagett

Status:

In the House - Unfavorable Report by Ways and Means; Withdrawn


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:Delegate Clagett
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2014
Committee(s):
Ways and Means
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 1:49 P.M.