The Honorable Thomas V. Mike Miller, Jr.
President of the Senate
State House
Annapolis MD 21401

Dear Mr. President:

In accordance with Article II, Section 17 of the Maryland Constitution, I have today vetoed Senate Bill 398.

This bill phases-in a reduction in the inheritance tax rate for property that passes from a decedent to a brother or sister from 10% to 5% in fiscal year 2000. In addition, the bill alters the inheritance tax for property passing to lineal heirs from 1% to 0.9% beginning July 1, 1999.

House Bill 432, which was passed by the General Assembly and signed by me on May 27, 1999, accomplishes the same purpose. Therefore, it is not necessary for me to sign Senate Bill 398.

Parris N. Glendening