CHAPTER NUMBER: 497
File Code: Taxes - Miscellaneous
- Sponsored By:
-
Senators Miller and Bromwell
- Entitled:
-
Inheritance Tax - Exemption for
Lineal Beneficiaries and Siblings
Exempting from the inheritance tax property that passes from a
decedent to or for the use of the decedent's grandparent, parent,
spouse, child or other lineal descendant, stepparent, stepchild,
brother, sister, or spouse of a child or other lineal descendant or
passes from the decedent to or for the use of a corporation owned only
by those relatives of the decedent; and applying the Act to decedents
dying on or after July 1, 2000.
Senate Action
- 09/14
- Pre-filed
- 1/12
- First Reading Budget and Taxation
- 1/26
- Hearing 2/16 at 1:30 p.m.
- 3/24
- Favorable Report by Budget and Taxation
- 3/27
- Favorable Report Adopted
- Second Reading Passed
- 3/29
- Third Reading Passed (46-0)
- 4/5
- Senate Refuses to Concur - House Amendments
- Senate Requests House Recede
- Conference Committee Appointed ...
- Senators Van Hollen, Middleton, and Neall
- 4/9
- Conference Committee Report Adopted
- Third Reading Passed (46-0)
- Passed Enrolled
- 5/18
- Signed by the Governor Chapter 497
House Action
- 3/28
- First Reading Ways and Means
- 3/30
- Hearing 4/4 at 1:00 p.m.
- 4/5
- Favorable with Amendments Report by Ways and Means
- 4/1
- Favorable with Amendments Report Adopted
- Second Reading Passed with Amendments
- 4/2
- Third Reading Passed with Amendments (139-1)
- 4/8
- House Refuses to Recede
- Conference Committee Appointed ...
- Delegates Bozman, Cryor, and Phillips
- 4/9
- Conference Committee Report Adopted
- Third Reading Passed (133-2)
- Sponsored by:
- Senator Thomas V. Mike Miller, Jr., District 27
- Senator Thomas L. Bromwell, District 8
- Bill indexed under the following Subjects:
- ESTATES AND TRUSTS
- EXEMPTIONS
- INHERITANCE TAX
- Bill affects the following Statutes:
- Tax - General
- (
7-203 ,
7-203 ,
7-203 ,
7-204
)
- Bill Text:
First Reading (PDF),
Third Reading (PDF), Enrolled (PDF)
- Fiscal Note:
Available (PDF)
- Amendments:
- House
- Number: 725066/1 (PDF) Offered on: April 5, 2000 at:
10:52 a.m. Status: Adopted
- Conference Committee Documents::
- Report Number: 653927/1 (PDF) Offered on: April 10, 2000 at:
11:48 p.m. Status: Adopted
- Amendment Number: 253628/1 (PDF) Offered on: April 10, 2000 at:
11:08 p.m. Status: Adopted
- Roll Call Votes (Legislative dates are shown):
- Senate
- March 29, 2000: Third Reading Passed (46-0)
- April 9, 2000: Third Reading Passed (46-0)
- House
- April 2, 2000: Third Reading Passed (139-1)
- April 9, 2000: Third Reading Passed (133-2)