HB1031 (CH0518)

2013 Regular Session



Estate Tax and Income Tax - Marital Deduction and Subtraction Modification for Health Insurance

Sponsored by:

Delegate Hixson


Approved by the Governor - Chapter 518

Synopsis:Providing that, for purposes of calculating Maryland estate tax, the surviving spouse of a decedent shall include any individual to whom, at the time of the decedent's death, the decedent was lawfully married under State law; providing an income tax subtraction modification for specified costs incurred by a taxpayer to provide health insurance for the taxpayer's spouse; etc.
Analysis:Fiscal and Policy Note (Revised)
All Sponsors:Delegates Hixson, Arora, Barve, Carr, Feldman, Gutierrez, Lee, Luedtke, A. Miller, Mizeur, and S. Robinson
Additional Facts:Cross-filed with: SB0658
Introduced in a prior session as: HB0041 Session: 2007 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2013
Ways and Means  View Committee HearingBudget and Taxation
Broad Subject(s):Taxes - Income
Taxes - Miscellaneous
Narrow Subject(s):Estates and Trusts
Health -see also- Mental Health
Health Insurance -see also- HMOS; Managed Care Organizations
Income Tax
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Statutes:Article - Tax - General
(10-208, 7-309)

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October 24, 2017 1:04 P.M.