Legislation

Altering the determination of the Maryland estate tax under specified circumstances to exclude from the value of the gross estate $5,000,000 of the value of qualified family-owned business property; providing that the Maryland estate tax imposed on qualified family-owned business property may not exceed 5% of the value of specified family-owned business property exceeding $5,000,000; providing for the recapture of specified Maryland estate tax under specified circumstances; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:

Details

Bill File Type: Regular

Effective Date(s): July 1, 2013

History

Legislation History
Chamber House Calendar Date 2/01/2013 Legislative Date 2/04/2013 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 3/01/2013 Legislative Date 3/01/2013 Action Hearing 3/15 at 1:00 p.m. Proceedings
Chamber House Calendar Date 4/02/2013 Legislative Date 4/03/2013 Action Referred to interim study by Ways and Means Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	2/01/2013	2/04/2013	First Reading Ways and Means
House	3/01/2013	3/01/2013	Hearing 3/15 at 1:00 p.m.
House	4/02/2013	4/03/2013	Referred to interim study by Ways and Means

Documents

Date Posted	Document Name
2/05/2013	Text - First - Estate Taxes - Qualified Family-Owned Business Property - Exclusion
4/02/2013	Vote - House - Committee - Ways and Means

File Code

Subjects

Statutes