Legislation

Title: Estate Tax - Alternative Payment Schedule - Penalty Prohibition
Sponsored by: Delegates Hixson, D. Barnes, Ebersole, Fennell, C. Howard, Platt, Turner, and M. Washington
Status: Veto sustained (0-141)
Analysis: Fiscal and Policy Note

Synopsis

Prohibiting a specified penalty for late payment of the Maryland estate tax if an alternative payment schedule is allowed by the Comptroller and the tax is paid in accordance with the alternative payment schedule; and providing that the Act will apply to an estate that applies for an alternative payment schedule for payment of the Maryland estate tax on or after July 1, 2015, and receives approval by the Comptroller to pay the estate tax in accordance with an alternative payment schedule.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation Click to view Recorded Media

Details

Cross-filed with: SB0178

Bill File Type: Regular

Effective Date(s): July 1, 2015

History

Legislation History
Chamber House Calendar Date 1/01/0001 Legislative Date 1/13/2016 Action Veto sustained (0-141) Proceedings
Chamber House Calendar Date 2/12/2015 Legislative Date 2/13/2015 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/18/2015 Legislative Date 2/18/2015 Action Hearing 3/03 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/11/2015 Legislative Date 3/12/2015 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 3/13/2015 Legislative Date 3/13/2015 Action Favorable Report Adopted Proceedings 43
Chamber House Calendar Date 3/13/2015 Legislative Date 3/13/2015 Action Second Reading Passed Proceedings 43
Chamber House Calendar Date 3/17/2015 Legislative Date 3/14/2015 Action Third Reading Passed (140-0) Proceedings 44
Chamber Senate Calendar Date 3/18/2015 Legislative Date 3/18/2015 Action First Reading Budget and Taxation Proceedings 45
Chamber Senate Calendar Date 3/25/2015 Legislative Date 3/25/2015 Action Hearing 3/31 at 2:00 p.m. Proceedings
Chamber Senate Calendar Date 4/03/2015 Legislative Date 4/06/2015 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/07/2015 Legislative Date 3/31/2015 Action Favorable Report Adopted Proceedings 58
Chamber Senate Calendar Date 4/07/2015 Legislative Date 3/31/2015 Action Second Reading Passed Proceedings 58
Chamber Senate Calendar Date 4/08/2015 Legislative Date 4/01/2015 Action Third Reading Passed (47-0) Proceedings 59
Chamber House Calendar Date 4/08/2015 Legislative Date 4/02/2015 Action Returned Passed Proceedings 63
Chamber Post Passage Calendar Date 5/12/2015 Legislative Date 5/12/2015 Action Vetoed by the Governor (Duplicative) Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/01/0001	1/13/2016	Veto sustained (0-141)
House	2/12/2015	2/13/2015	First Reading Ways and Means
House	2/18/2015	2/18/2015	Hearing 3/03 at 1:00 p.m.
House	3/11/2015	3/12/2015	Favorable Report by Ways and Means
House	3/13/2015	3/13/2015	Favorable Report Adopted	43
House	3/13/2015	3/13/2015	Second Reading Passed	43
House	3/17/2015	3/14/2015	Third Reading Passed (140-0)	44
Senate	3/18/2015	3/18/2015	First Reading Budget and Taxation	45
Senate	3/25/2015	3/25/2015	Hearing 3/31 at 2:00 p.m.
Senate	4/03/2015	4/06/2015	Favorable Report by Budget and Taxation
Senate	4/07/2015	3/31/2015	Favorable Report Adopted	58
Senate	4/07/2015	3/31/2015	Second Reading Passed	58
Senate	4/08/2015	4/01/2015	Third Reading Passed (47-0)	59
House	4/08/2015	4/02/2015	Returned Passed	63
Post Passage	5/12/2015	5/12/2015	Vetoed by the Governor (Duplicative)

Documents

Date Posted	Document Name
2/13/2015	Text - First - Estate Tax - Alternative Payment Schedule - Penalty Prohibition
3/13/2015	Text - Third - Estate Tax - Alternative Payment Schedule - Penalty Prohibition
7/08/2015	Governor's Veto Letter
3/12/2015	Vote - House - Committee - Ways and Means
4/03/2015	Vote - Senate - Committee - Budget and Taxation
3/14/2015	Vote - House Floor - Third Reading Passed (140-0) - 03/14/15
4/01/2015	Vote - Senate Floor - Third Reading Passed (47-0) - 04/01/15

File Code

Subjects

Statutes