Legislation

Repealing a limit on the unified credit used for determining the Maryland estate tax; repealing a requirement that the Maryland estate tax shall be in effect even if the federal estate tax is not in effect on the date of the decedent's death; 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, 2013.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Details

Bill File Type: Regular

Effective Date(s): July 1, 2014

History

Legislation History
Chamber Senate Calendar Date 1/13/2014 Legislative Date 1/13/2014 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 1/20/2014 Legislative Date 1/20/2014 Action Hearing 2/05 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/13/2014	1/13/2014	First Reading Budget and Taxation
Senate	1/20/2014	1/20/2014	Hearing 2/05 at 1:00 p.m.

Documents

Date Posted	Document Name
1/14/2014	Text - First - Maryland Estate Tax - Unified Credit and Exclusion Amount

File Code

Subjects

Statutes