2000 Regular Session

SENATE BILL 1

CHAPTER NUMBER: 497 File Code: Taxes - Miscellaneous
Sponsored By:
Senators Miller and Bromwell
Entitled:
Inheritance Tax - Exemption for Lineal Beneficiaries and Siblings

Synopsis:

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.

History by Legislative Date

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 )

Documents:

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)