1999 Regular Session

HOUSE BILL 27

File Code: Miscellaneous Crossfiled with: SENATE BILL 229
Sponsored By:
Delegates Leopold, Busch, Hutchins, Rosenberg, Clagett, Burns, Rzepkowski, Kagan, Heller, Greenip, Finifter, Cryor, Dewberry, Cadden, Baldwin, Boschert, Owings, Pendergrass, Snodgrass, Mandel, Klausmeier, and D'Amato
Entitled:
Inheritance Tax and Income Tax - Victims of Nazi Persecution

Synopsis:

Providing an inheritance tax exclusion and a Maryland income tax subtraction modification for assets and for income attributable to, derived from, or related to assets stolen from, hidden from, or otherwise lost to a victim of Nazi persecution due to Nazi persecution and for payments or distributions to victims of Nazi persecution or their spouses or descendants; etc.

History by Legislative Date

House Action
07/20
Pre-filed
1/13
First Reading Ways and Means
2/3
Hearing 2/18 at 11:00 a.m.
3/8
Unfavorable Report by Ways and Means
Senate Action
No Action
Sponsored by:
Delegate John R. Leopold, District 31
Delegate Robert C. Baldwin, District 33
Delegate David Boschert, District 33
Delegate Emmett C. Burns, Jr., District 10
Delegate Michael Erin Busch, District 30
Delegate Joan Cadden, District 31
Delegate Virginia P. Clagett, District 30
Delegate Jean B. Cryor, District 15
Delegate Richard D'Amato, District 30
Delegate Thomas E. Dewberry, District 47B
Delegate Michael J. Finifter, District 11
Delegate Janet Greenip, District 33
Delegate Henry B. Heller, District 19
Delegate Thomas E. Hutchins, District 28
Delegate Cheryl C. Kagan, District 17
Delegate Katherine Klausmeier, District 8
Delegate Adrienne A. Mandel, District 19
Delegate George W. Owings, III, District 27B
Delegate Shane E. Pendergrass, District 13A
Delegate Samuel I. Rosenberg, District 42
Delegate James E. Rzepkowski, District 32
Delegate Louise V. Snodgrass, District 3
Bill indexed under the following Subjects:
EXEMPTIONS
HISTORICAL MATTERS
INCOME TAX
INHERITANCE TAX
INTERNATIONAL AFFAIRS -see also- FOREIGN TRADE
RESTITUTION
VICTIMS -see also- CRIMINAL INJURIES COMP; DOMESTIC VIOLENCE
Bill affects the following Statutes:
Tax - General
( 7-203 , 10-207 , 10-207 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)

Amendments: None offered