Legislation

Title: Estate Tax and Income Tax - Marital Deduction and Subtraction Modification for Health Insurance
Sponsored by: Delegates Hixson, Arora, Barve, Carr, Feldman, Gutierrez, Lee, Luedtke, A. Miller, Mizeur, and S. Robinson
Status: Approved by the Governor - Chapter 518
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Providing that, for purposes of calculating Maryland estate tax, the surviving spouse of a decedent shall include any individual to whom, at the time of the decedent's death, the decedent was lawfully married under State law; providing an income tax subtraction modification for specified costs incurred by a taxpayer to provide health insurance for the taxpayer's spouse; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Details

Cross-filed with: SB0658

Introduced in a prior session as: HB0041 Session: 2007 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2013

History

Legislation History
Chamber House Calendar Date 2/07/2013 Legislative Date 2/08/2013 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/13/2013 Legislative Date 2/13/2013 Action Hearing 3/08 at 1:00 p.m. Proceedings
Chamber House Calendar Date 4/04/2013 Legislative Date 4/05/2013 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/05/2013 Legislative Date 3/31/2013 Action Favorable with Amendments {545163/1 Report Adopted Proceedings 64
Chamber House Calendar Date 4/05/2013 Legislative Date 3/31/2013 Action Second Reading Passed with Amendments Proceedings 64
Chamber House Calendar Date 4/06/2013 Legislative Date 4/01/2013 Action Third Reading Passed (130-0) Proceedings 65
Chamber Senate Calendar Date 4/08/2013 Legislative Date 4/02/2013 Action First Reading Senate Rules Proceedings 64
Chamber Senate Calendar Date 4/08/2013 Legislative Date 4/08/2013 Action Rereferred to Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/08/2013 Legislative Date 4/08/2013 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/08/2013 Legislative Date 4/05/2013 Action Favorable Report Adopted Proceedings 67
Chamber Senate Calendar Date 4/08/2013 Legislative Date 4/05/2013 Action Second Reading Passed Proceedings 67
Chamber Senate Calendar Date 4/08/2013 Legislative Date 4/06/2013 Action Third Reading Passed (46-0) Proceedings 68
Chamber House Calendar Date 4/08/2013 Legislative Date 4/05/2013 Action Returned Passed Proceedings 69
Chamber Post Passage Calendar Date 5/16/2013 Legislative Date 5/16/2013 Action Approved by the Governor - Chapter 518 Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/07/2013	2/08/2013	First Reading Ways and Means
House	2/13/2013	2/13/2013	Hearing 3/08 at 1:00 p.m.
House	4/04/2013	4/05/2013	Favorable with Amendments Report by Ways and Means
House	4/05/2013	3/31/2013	Favorable with Amendments {545163/1 Report Adopted	64
House	4/05/2013	3/31/2013	Second Reading Passed with Amendments	64
House	4/06/2013	4/01/2013	Third Reading Passed (130-0)	65
Senate	4/08/2013	4/02/2013	First Reading Senate Rules	64
Senate	4/08/2013	4/08/2013	Rereferred to Budget and Taxation
Senate	4/08/2013	4/08/2013	Favorable Report by Budget and Taxation
Senate	4/08/2013	4/05/2013	Favorable Report Adopted	67
Senate	4/08/2013	4/05/2013	Second Reading Passed	67
Senate	4/08/2013	4/06/2013	Third Reading Passed (46-0)	68
House	4/08/2013	4/05/2013	Returned Passed	69
Post Passage	5/16/2013	5/16/2013	Approved by the Governor - Chapter 518

Documents

Date Posted	Document Name
4/05/2013	Amendments House - (Ways and Means) {545163/01 Adopted
2/08/2013	Text - First - Estate Tax and Income Tax - Qualifying Income Interest for Life and Subtraction Modification for Health Insurance and Medical Expenses
4/05/2013	Text - Third - Estate Tax and Income Tax - Marital Deduction and Subtraction Modification for Health Insurance
5/23/2013	Text - Chapter - Estate Tax and Income Tax - Marital Deduction and Subtraction Modification for Health Insurance
4/05/2013	Vote - House - Committee - Ways and Means
4/08/2013	Vote - Senate - Committee - Budget and Taxation
4/01/2013	Vote - House Floor - Third Reading Passed (130-0) - 04/01/13
4/06/2013	Vote - Senate Floor - Third Reading Passed (46-0) - 04/06/13

File Code

Subjects

Statutes