HB1104 (CH0503)

Find a 2017 Bill:

2017 Regular Session



Inheritance Tax - Exemption - Evidence of Domestic Partnership

Sponsored by:

Delegate Hixson


Approved by the Governor - Chapter 503

Synopsis:Establishing that a specified affidavit or specified other proof may be provided as evidence of a domestic partnership to qualify for an exemption from the inheritance tax on the receipt of interest in real property held in joint tenancy that passes from a decedent to a domestic partner.
Analysis:Fiscal and Policy Note (Revised)
All Sponsors:Delegates Hixson, Gutierrez, and M. Washington
Additional Facts:Cross-filed with: SB0276
Bill File Type: Regular
Effective Date(s): July 1, 2017
Ways and Means  View Committee HearingBudget and Taxation  View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Domestic Partnerships and Civil Unions
Inheritance Tax
Real Property
Statutes:Article - Tax - General

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November 28, 2017 1:05 P.M.