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Legislation

Original
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Opposite
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Review in
Original Chamber
Passed Both
Chambers
Conf. Cmte
(if necessary)
To Governor
Title
Estate Taxes - Qualified Family-Owned Business Property - Exclusion
Sponsored by
Delegates Afzali, Fisher, George, and Serafini
Status
In the House - Referred to interim study by Ways and Means
Analysis
Fiscal and Policy Note
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 qualified family-owned business property; providing that the Maryland estate tax imposed on qualified family-owned business property may not exceed 5% of the value of specified family-owned business property exceeding $5,000,000; providing for the recapture of specified Maryland estate tax under specified circumstances; etc.
Committees
Details
Bill File Type: Regular
Effective Date(s): July 1, 2013
Legislation History
Chamber
House
Calendar Date
2/01/2013
Legislative Date
2/04/2013
Action
First Reading Ways and Means
Proceedings
Chamber
House
Calendar Date
3/01/2013
Legislative Date
3/01/2013
Action
Hearing 3/15 at 1:00 p.m.
Proceedings
Chamber
House
Calendar Date
4/02/2013
Legislative Date
4/03/2013
Action
Referred to interim study by Ways and Means
Proceedings
Chamber Calendar Date Legislative Date Action Proceedings
House 2/01/2013 2/04/2013 First Reading Ways and Means
House 3/01/2013 3/01/2013 Hearing 3/15 at 1:00 p.m.
House 4/02/2013 4/03/2013 Referred to interim study by Ways and Means
Last Updated: 2/3/2020 2:27 PM
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