SB0658 (CH0517)

2013 Regular Session

 

Entitled:

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

Sponsored by:

Senator King

Status:

Approved by the Governor - Chapter 517


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:Senators King, Brinkley, Currie, Ferguson, Garagiola, Manno, Montgomery, Raskin, Robey, Jones-Rodwell, and McFadden
Additional Facts:Cross-filed with: HB1031
Introduced in a prior session as: HB0041 Session: 2007 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2013
Committee(s):
Budget and Taxation  Listen to Committee HearingWays and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Taxes - Miscellaneous
Narrow Subject(s):Estates and Trusts
Exemptions
Health -see also- Mental Health
Health Insurance -see also- HMOS; Managed Care Organizations
Income Tax
Marriage
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Statutes:Article - Tax - General
(10-208, 7-309)

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions


October 24, 2017 1:09 P.M.
ChamberCalendar DateLegislative DateActionProceedings
Senate2/1/20132/1/2013First Reading Budget and Taxation
2/13/20132/13/2013Hearing 3/06 at 1:00 p.m.
3/18/20133/18/2013Favorable with Amendments Report by Budget and Taxation
3/19/20133/17/2013Favorable with Amendments {309734/1 Report Adopted48
Second Reading Passed with Amendments48
3/21/20133/19/2013Third Reading Passed (46-0)50
House3/21/20133/18/2013First Reading Ways and Means51
3/21/20133/21/2013Hearing 3/26 at 1:00 p.m.
4/5/20134/5/2013Favorable Report by Ways and Means
4/5/20133/31/2013Favorable Report Adopted64
Second Reading Passed64
4/6/20134/1/2013Third Reading Passed (132-0)65
Senate4/8/20134/2/2013Returned Passed64
Post Passage5/16/20135/16/2013Approved by the Governor - Chapter 517

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions


October 24, 2017 1:09 P.M.