Find a 2014 Bill:

2014 Regular Session



Maryland Estate Tax - Exclusion - Deceased Spousal Unused Exclusion Amount

Sponsored by:

Senator Kasemeyer


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
Budget and Taxation   View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Estates and Trusts
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax

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October 24, 2017 1:57 P.M.