2010 Regular Session

HOUSE BILL 443

CHAPTER NUMBER: 674
File Code: Taxes - Miscellaneous
Sponsored By:
Delegates Ivey, Vallario, Bartlett, Cardin, Elmore, Frick, George, Gilchrist, Howard, Kaiser, Murphy, Myers, Olszewski, Rice, Shank, Stukes, F. Turner, and Walker
Entitled:
Inheritance Tax - Exemption - Surviving Spouses of Predeceasing Descendants

Synopsis:

Providing an exemption from the inheritance tax for property that passes from a decedent to or for the use of a surviving spouse of a deceased child or a deceased lineal descendant of a child of the decedent under specified circumstances; altering a definition; and applying the Act to decedents dying on or after July 1, 2010.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
House Action
1/29
First Reading Ways and Means
2/3
Hearing 2/18 at 1:00 p.m.
3/26
Favorable with Amendments Report by Ways and Means
3/23
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/24
Third Reading Passed (141-0)
4/2
Returned Passed
Senate Action
3/26
First Reading Budget and Taxation
3/30
Hearing 4/1 at 1:00 p.m.
4/1
Hearing cancelled
Hearing 4/6 at 1:00 p.m.
4/8
Favorable Report by Budget and Taxation
4/4
Favorable Report Adopted
Second Reading Passed
4/5
Third Reading Passed (45-0)
Action after passage in House and Senate
5/20
Approved by the Governor
- Chapter 674

Sponsored by:

Delegate Jolene Ivey, District 47
Delegate Joseph R. Bartlett, District 4A
Delegate Jon S. Cardin, District 11
Delegate D. Page Elmore, District 38A
Delegate C. William Frick, District 16
Delegate Ron George, District 30
Delegate Jim Gilchrist, District 17
Delegate Carolyn J. B. Howard, District 24
Delegate Anne R. Kaiser, District 14
Delegate Peter Murphy, District 28
Delegate LeRoy E. Myers, Jr., District 1C
Delegate John A. Olszewski, Jr., District 6
Delegate Craig L. Rice, District 15
Delegate Christopher B. Shank, District 2B
Delegate Melvin L. Stukes, District 44
Delegate Frank S. Turner, District 13
Delegate Joseph F. Vallario, Jr., District 27A
Delegate Jay Walker, District 26

Bill indexed under the following Subjects:

Exemptions
Inheritance Tax

Bill affects the following Statute:

Tax - General
( 7-203 )

Documents

All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled, Chapter
Fiscal and Policy Note: Available
Amendments:
House
Number: 885169/01     Offered on: March 26, 2010   at: 12:39 p.m.     Status: Adopted
Committee Votes :
House
Ways and Means
Senate
Budget and Taxation
Roll Call Votes (Legislative dates are shown):
House
March 24, 2010: Third Reading Passed (141-0)
Senate
April 5, 2010: Third Reading Passed (45-0)