SB1011

Find a 2014 Bill:

2014 Regular Session

 

Entitled:

Maryland Estate Tax - Exclusion - Deceased Spousal Unused Exclusion Amount

Sponsored by:

Senator Kasemeyer

Status:

In the Senate - Hearing 3/05 at 1:00 p.m.


Synopsis:Providing that, for purposes of calculating the Maryland estate tax in the case of a surviving spouse, the applicable exclusion amount includes the sum of a specified exclusion amount and a specified deceased spousal unused exclusion amount; prohibiting the surviving spouse from applying the deceased spousal unused exclusion amount except under specified circumstances; applying the Act to decedents dying after December 31, 2013; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Senator Kasemeyer
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2014
Committee(s):
Budget and Taxation   View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Estates and Trusts
Exemptions
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Statutes:

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions


October 24, 2017 1:57 P.M.