| 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. |
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