2010 Regular Session

SENATE BILL 526

File Code: Taxes - Miscellaneous Prior Year Introduction As: SB 295/06 - B&T
Sponsored By:
Senators Brochin and Kittleman
Entitled:
Maryland Estate Tax - Unified Credit Effective Exemption Amount and Deduction for State Death Taxes

Synopsis:

Repealing a specified limit on the unified credit used for determining the Maryland estate tax; repealing a requirement that the Maryland estate tax be determined without regard to a specified deduction allowed under the federal estate tax; and applying the Act to decedents dying after December 31, 2009.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
Senate Action
2/3
First Reading Budget and Taxation
2/17
Hearing 3/10 at 1:00 p.m.
House Action
No Action

Sponsored by:

Senator James Brochin, District 42
Senator Allan H. Kittleman, District 9

Bill indexed under the following Subjects:

Death -see also- Advance Medical Directives; Wrongful Death.
Estates and Trusts
Exemptions
Federal Government
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Tax Credits -see also- Circuit Breaker

Bill affects the following Statutes:

Tax - General
( 7-309 , 7-309 )

Documents

All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled
Fiscal and Policy Note: Available
Amendments: None offered