Legislation

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:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Details

Cross-filed with: HB0826

Bill File Type: Regular

Effective Date(s): July 1, 2015

History

Legislation History
Chamber Senate Calendar Date 1/29/2015 Legislative Date 1/30/2015 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/04/2015 Legislative Date 2/04/2015 Action Hearing 2/11 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 2/13/2015 Legislative Date 2/16/2015 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/17/2015 Legislative Date 2/17/2015 Action Favorable with Amendments {859938/1 Report Adopted Proceedings 24
Chamber Senate Calendar Date 2/17/2015 Legislative Date 2/17/2015 Action Second Reading Passed with Amendments Proceedings 24
Chamber Senate Calendar Date 2/19/2015 Legislative Date 2/19/2015 Action Third Reading Passed (46-0) Proceedings 26
Chamber House Calendar Date 2/20/2015 Legislative Date 2/20/2015 Action First Reading Ways and Means Proceedings 28
Chamber House Calendar Date 3/10/2015 Legislative Date 3/10/2015 Action Hearing 3/31 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/31/2015 Legislative Date 4/01/2015 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/01/2015 Legislative Date 3/28/2015 Action Favorable Report Adopted Proceedings 58
Chamber House Calendar Date 4/01/2015 Legislative Date 3/28/2015 Action Second Reading Passed Proceedings 58
Chamber House Calendar Date 4/02/2015 Legislative Date 3/29/2015 Action Third Reading Passed (139-0) Proceedings 59
Chamber Senate Calendar Date 4/03/2015 Legislative Date 3/29/2015 Action Returned Passed Proceedings 56
Chamber Post Passage Calendar Date 4/14/2015 Legislative Date 4/14/2015 Action Approved by the Governor - Chapter 18 Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/29/2015	1/30/2015	First Reading Budget and Taxation
Senate	2/04/2015	2/04/2015	Hearing 2/11 at 1:00 p.m.
Senate	2/13/2015	2/16/2015	Favorable with Amendments Report by Budget and Taxation
Senate	2/17/2015	2/17/2015	Favorable with Amendments {859938/1 Report Adopted	24
Senate	2/17/2015	2/17/2015	Second Reading Passed with Amendments	24
Senate	2/19/2015	2/19/2015	Third Reading Passed (46-0)	26
House	2/20/2015	2/20/2015	First Reading Ways and Means	28
House	3/10/2015	3/10/2015	Hearing 3/31 at 1:00 p.m.
House	3/31/2015	4/01/2015	Favorable Report by Ways and Means
House	4/01/2015	3/28/2015	Favorable Report Adopted	58
House	4/01/2015	3/28/2015	Second Reading Passed	58
House	4/02/2015	3/29/2015	Third Reading Passed (139-0)	59
Senate	4/03/2015	3/29/2015	Returned Passed	56
Post Passage	4/14/2015	4/14/2015	Approved by the Governor - Chapter 18

Documents

Date Posted	Document Name
2/17/2015	Amendments Senate - (Budget and Taxation) {859938/01 Adopted
1/30/2015	Text - First - Estate Tax - Alternative Payment Schedule - Penalty Prohibition
2/17/2015	Text - Third - Estate Tax - Alternative Payment Schedule - Penalty Prohibition
4/20/2015	Text - Chapter - Estate Tax - Alternative Payment Schedule - Penalty Prohibition
2/13/2015	Vote - Senate - Committee - Budget and Taxation
4/01/2015	Vote - House - Committee - Ways and Means
2/19/2015	Vote - Senate Floor - Third Reading Passed (46-0) - 02/19/15
3/29/2015	Vote - House Floor - Third Reading Passed (139-0) - 03/29/15

File Code

Subjects

Statutes