Legislation

Title: Estate Tax and Income Tax - Marital Deduction and Subtraction Modification for Health Insurance
Sponsored by: Senators King, Brinkley, Currie, Ferguson, Garagiola, Manno, Montgomery, Raskin, Robey, Jones-Rodwell, and McFadden
Status: Approved by the Governor - Chapter 517
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:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Details

Cross-filed with: HB1031

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 Senate Calendar Date 2/01/2013 Legislative Date 2/01/2013 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/13/2013 Legislative Date 2/13/2013 Action Hearing 3/06 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 3/18/2013 Legislative Date 3/18/2013 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/19/2013 Legislative Date 3/17/2013 Action Favorable with Amendments {309734/1 Report Adopted Proceedings 48
Chamber Senate Calendar Date 3/19/2013 Legislative Date 3/17/2013 Action Second Reading Passed with Amendments Proceedings 48
Chamber Senate Calendar Date 3/21/2013 Legislative Date 3/19/2013 Action Third Reading Passed (46-0) Proceedings 50
Chamber House Calendar Date 3/21/2013 Legislative Date 3/18/2013 Action First Reading Ways and Means Proceedings 51
Chamber House Calendar Date 3/21/2013 Legislative Date 3/21/2013 Action Hearing 3/26 at 1:00 p.m. Proceedings
Chamber House Calendar Date 4/04/2013 Legislative Date 4/05/2013 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/05/2013 Legislative Date 3/31/2013 Action Favorable Report Adopted Proceedings 64
Chamber House Calendar Date 4/05/2013 Legislative Date 3/31/2013 Action Second Reading Passed Proceedings 64
Chamber House Calendar Date 4/06/2013 Legislative Date 4/01/2013 Action Third Reading Passed (132-0) Proceedings 65
Chamber Senate Calendar Date 4/08/2013 Legislative Date 4/02/2013 Action Returned Passed Proceedings 64
Chamber Post Passage Calendar Date 5/16/2013 Legislative Date 5/16/2013 Action Approved by the Governor - Chapter 517 Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/01/2013	2/01/2013	First Reading Budget and Taxation
Senate	2/13/2013	2/13/2013	Hearing 3/06 at 1:00 p.m.
Senate	3/18/2013	3/18/2013	Favorable with Amendments Report by Budget and Taxation
Senate	3/19/2013	3/17/2013	Favorable with Amendments {309734/1 Report Adopted	48
Senate	3/19/2013	3/17/2013	Second Reading Passed with Amendments	48
Senate	3/21/2013	3/19/2013	Third Reading Passed (46-0)	50
House	3/21/2013	3/18/2013	First Reading Ways and Means	51
House	3/21/2013	3/21/2013	Hearing 3/26 at 1:00 p.m.
House	4/04/2013	4/05/2013	Favorable Report by Ways and Means
House	4/05/2013	3/31/2013	Favorable Report Adopted	64
House	4/05/2013	3/31/2013	Second Reading Passed	64
House	4/06/2013	4/01/2013	Third Reading Passed (132-0)	65
Senate	4/08/2013	4/02/2013	Returned Passed	64
Post Passage	5/16/2013	5/16/2013	Approved by the Governor - Chapter 517

Documents

Date Posted	Document Name
3/19/2013	Amendments Senate - (Budget and Taxation) {309734/01 Adopted
2/05/2013	Text - First - Estate Tax and Income Tax - Qualifying Income Interest for Life and Subtraction Modification for Health Insurance and Medical Expenses
3/19/2013	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
3/18/2013	Vote - Senate - Committee - Budget and Taxation
4/05/2013	Vote - House - Committee - Ways and Means
3/19/2013	Vote - Senate Floor - Third Reading Passed (46-0) - 03/19/13
4/01/2013	Vote - House Floor - Third Reading Passed (132-0) - 04/01/13

File Code

Subjects

Statutes