2006 Regular Session

SENATE BILL 2

CHAPTER NUMBER: 225 File Code: Taxes - Miscellaneous Crossfiled with: HOUSE BILL 1219
Sponsored By:
Senators Currie, Brinkley, DeGrange, Garagiola, Hogan, Jones, Kasemeyer, Kramer, Lawlah, McFadden, Munson, Ruben, Schrader, and Stoltzfus
Entitled:
Maryland Estate Tax

Synopsis:

Altering the definition of "estate"; requiring specified persons to file a Maryland estate tax return with the register 9 months after the death of the decedent; providing a limitation on the amount of the Maryland estate tax; applying the Act to decedents dying after December 31, 2005; etc.

History by Legislative Date

Senate Action
11/15
Pre-filed
1/11
First Reading Budget and Taxation
2/8
Hearing 2/15 at 1:00 p.m.
2/10
Hearing cancelled
Hearing 2/15 at 12:30 p.m.
3/23
Favorable with Amendments Report by Budget and Taxation
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/24
Third Reading Passed (45-0)
4/4
Returned Passed
House Action
3/25
First Reading Ways and Means
3/29
Hearing 4/5 at 1:00 p.m.
4/6
Favorable Report by Ways and Means
4/2
Favorable Report Adopted
Second Reading Passed
4/3
Third Reading Passed (135-3)
Action after passage in Senate and House
5/2
Signed by the Governor Chapter 225

Sponsored by:

Senator Ulysses Currie, District 25
Senator David R. Brinkley, District 4
Senator James E. DeGrange, Sr., District 32
Senator Rob Garagiola, District 15
Senator Patrick J. Hogan, District 39
Senator Verna L. Jones, District 44
Senator Edward J. Kasemeyer, District 12
Senator Rona E. Kramer, District 14
Senator Gloria Lawlah, District 26
Senator Nathaniel J. McFadden, District 45
Senator Donald F. Munson, District 2
Senator Ida G. Ruben, District 20
Senator Sandra B. Schrader, District 13
Senator J. Lowell Stoltzfus, District 38

Bill indexed under the following Subjects:

COMPTROLLER
ESTATES AND TRUSTS
EXEMPTIONS
FEDERAL GOVERNMENT
INHERITANCE TAX
INTEREST
PENALTIES
REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.
TAX CREDITS -see also- CIRCUIT BREAKER

Bill affects the following Statutes:

Tax - General
( 7-301 , 7-302 , 7-305 , 7-305.1 , 7-306 , 7-307 , 7-308 , 7-309 , 13-601 , 13-716 , 13-1101 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal Note (Displayed in PDF Format): Available
Amendments (Displayed in WordPerfect 8 Format):
Senate
Number: 179532/01 (PDF)     Offered on: March 23, 2006   at: 6:22 p.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
Senate
March 24, 2006: Third Reading Passed (45-0)
House
April 3, 2006: Third Reading Passed (135-3)