Legislation

Title: Maryland Estate Tax - Portability
Sponsored by: Chair, Ways and Means Committee (By Request - Departmental - Comptroller)
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 111
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Requiring a person who files a Maryland estate tax return solely for the purpose of making a certain election to file the return within 2 years after the death of the decedent; clarifying the definition of "deceased spousal unused exclusion amount" for certain purposes of law governing the calculation of the Maryland estate tax; authorizing the Comptroller to examine certain estate tax returns for certain purposes; prohibiting an additional assessment of estate tax if a certain period of limitation has expired; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): June 1, 2020

By Request of the Governor

History

Legislation History
Chamber House Calendar Date 1/16/2020 Legislative Date 1/16/2020 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Maryland Estate Tax - Portability Proceedings
Chamber House Calendar Date 1/21/2020 Legislative Date 1/21/2020 Action Hearing 2/04 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 2/14/2020 Legislative Date 2/14/2020 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 2/14/2020 Legislative Date 2/14/2020 Action Favorable with Amendments {915761/1 Adopted Proceedings 28 Click to view Recorded Media
Chamber House Calendar Date 2/14/2020 Legislative Date 2/14/2020 Action Second Reading Passed with Amendments Proceedings 28 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Maryland Estate Tax - Portability Proceedings
Chamber House Calendar Date 2/18/2020 Legislative Date 2/18/2020 Action Third Reading Passed (138-0) Proceedings 30 Click to view Recorded Media
Chamber Senate Calendar Date 2/19/2020 Legislative Date 2/19/2020 Action Referred Budget and Taxation Proceedings 31 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2020 Legislative Date 3/17/2020 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/18/2020 Legislative Date 3/14/2020 Action Favorable Adopted Proceedings 53 Click to view Recorded Media
Chamber Senate Calendar Date 3/18/2020 Legislative Date 3/14/2020 Action Second Reading Passed Proceedings 53 Click to view Recorded Media
Chamber Senate Calendar Date 3/18/2020 Legislative Date 3/15/2020 Action Third Reading Passed (45-0) Proceedings 53CClick to view Recorded Media
Chamber House Calendar Date 3/18/2020 Legislative Date 3/16/2020 Action Returned Passed Proceedings 53 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/08/2020 Legislative Date 5/08/2020 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 111 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Maryland Estate Tax - Portability Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/16/2020	1/16/2020	First Reading Ways and Means
			Text - First - Maryland Estate Tax - Portability
House	1/21/2020	1/21/2020	Hearing 2/04 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	2/14/2020	2/14/2020	Favorable with Amendments Report by Ways and Means
House	2/14/2020	2/14/2020	Favorable with Amendments {915761/1 Adopted	28 Click to view Recorded Media
House	2/14/2020	2/14/2020	Second Reading Passed with Amendments	28 Click to view Recorded Media
			Text - Third - Maryland Estate Tax - Portability
House	2/18/2020	2/18/2020	Third Reading Passed (138-0)	30 Click to view Recorded Media
Senate	2/19/2020	2/19/2020	Referred Budget and Taxation	31 Click to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/17/2020	3/17/2020	Favorable Report by Budget and Taxation
Senate	3/18/2020	3/14/2020	Favorable Adopted	53 Click to view Recorded Media
Senate	3/18/2020	3/14/2020	Second Reading Passed	53 Click to view Recorded Media
Senate	3/18/2020	3/15/2020	Third Reading Passed (45-0)	53CClick to view Recorded Media
House	3/18/2020	3/16/2020	Returned Passed	53 Click to view Recorded Media
Post Passage	5/08/2020	5/08/2020	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 111
			Text - Chapter - Maryland Estate Tax - Portability

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