1999 Regular Session

HOUSE BILL 258

File Code: Miscellaneous Prior Year Introduction As: HB 340/98 - W&M Crossfiled with: SENATE BILL 501
Sponsored By:
Delegates Mandel, Taylor, Bartlett, Bronrott, Burns, Conroy, Cryor, DeCarlo, Dembrow, Dewberry, Donoghue, Dypski, Fulton, Giannetti, Goldwater, Heller, Howard, Hurson, A. Jones, J. Kelly, K. Kelly, Klima, Kopp, La Vay, Leopold, Linton, Love, Menes, Mitchell, Mohorovic, Montague, D. Murphy, Palumbo, Pendergrass, Petzold, Ports, Rawlings, Riley, Rosso, Rzepkowski, Shank, Slade, Swain, Patterson, Nathan-Pulliam, Redmer, Baldwin, and Brinkley
Entitled:
Inheritance Tax - Tax Rate - Siblings, Nieces, and Nephews of Decedent

Synopsis:

Reducing from 10% to 1% the inheritance tax rate for property that passes from a decedent to or for the use of brothers, sisters, nieces, or nephews of the decedent; including brothers, sisters, nieces, and nephews of the decedent under a provision providing a 1% inheritance tax rate for property that passes from a decedent to or for the use of a corporation if all of its stockholders consist of specified relatives of the decedent; etc.

History by Legislative Date

House Action
2/3
First Reading Ways and Means
Hearing 2/18 at 11:00 a.m.
3/22
Unfavorable Report by Ways and Means
Senate Action
No Action
Sponsored by:
Delegate Adrienne A. Mandel, District 19
Delegate Robert C. Baldwin, District 33
Delegate Joseph R. Bartlett, District 3
Delegate David R. Brinkley, District 4A
Delegate William A. Bronrott, District 16
Delegate Emmett C. Burns, Jr., District 10
Delegate Mary A. Conroy, District 23
Delegate Jean B. Cryor, District 15
Delegate Diane DeCarlo, District 6
Delegate Dana Lee Dembrow, District 20
Delegate Thomas E. Dewberry, District 47B
Delegate John P. Donoghue, District 2C
Delegate Cornell N. Dypski, District 46
Delegate Tony Edward Fulton, District 40
Delegate John A. Giannetti, Jr., District 13B
Delegate Marilyn R. Goldwater, District 16
Delegate Henry B. Heller, District 19
Delegate Carolyn J. B. Howard, District 24
Delegate John Adams Hurson, District 18
Delegate Adrienne A. Jones, District 10
Delegate James M. Kelly, District 9B
Delegate Kevin Kelly, District 1B
Delegate Martha S. Klima, District 9A
Delegate Nancy K. Kopp, District 16
Delegate Richard La Vay, District 15
Delegate John R. Leopold, District 31
Delegate Samuel C. Linton, District 28
Delegate Mary Ann E. Love, District 32
Delegate Pauline H. Menes, District 21
Delegate Van T. Mitchell, District 28
Delegate Jacob J. Mohorovic, Jr., District 7
Delegate Kenneth C. Montague, Jr., District 43
Delegate Donald E. Murphy, District 12A
Delegate Shirley Nathan-Pulliam, District 10
Delegate Richard A. Palumbo, District 22A
Delegate Obie Patterson, District 26
Delegate Shane E. Pendergrass, District 13A
Delegate Carol Stoker Petzold, District 19
Delegate James F. Ports, Jr., District 8
Delegate Howard P. Rawlings, District 40
Delegate Alfred W. Redmer, Jr., District 8
Delegate B. Daniel Riley, District 34
Delegate Mary Rosso, District 31
Delegate James E. Rzepkowski, District 32
Delegate Christopher B. Shank, District 2B
Delegate John F. Slade, III, District 29B
Delegate Darren M. Swain, District 24
Delegate Casper R. Taylor, Jr., District 1C
Bill indexed under the following Subjects:
CORPORATIONS -see also- MERGERS; MUNICIPAL CORPORATIONS
ESTATES AND TRUSTS -see also- FIDUCIARIES
INHERITANCE TAX
Bill affects the following Statute:
Tax - General
( 7-204 )

Documents:

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

Amendments: None offered