Legislation

Altering a certain limit on the unified credit used for determining the Maryland estate tax for certain decedents; altering a certain limitation on the amount of the Maryland estate tax for decedents dying on or after January 1, 2019; providing that, for the calculation of the Maryland estate tax in the case of a certain decedent spouse, the applicable exclusion amount includes the sum of a certain exclusion amount and a certain deceased spousal unused exclusion amount; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation Click to view Recorded Media

Details

Cross-filed with: SB0646

Introduced in a prior session as: HB0463 Session: 2017 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2018

History

Legislation History
Chamber House Calendar Date 1/22/2018 Legislative Date 1/22/2018 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Maryland Estate Tax - Unified Credit Proceedings
Chamber House Calendar Date 1/24/2018 Legislative Date 1/24/2018 Action Hearing 2/07 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 3/05/2018 Legislative Date 3/05/2018 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/06/2018 Legislative Date 3/06/2018 Action Favorable with Amendments {915861/1 Adopted Proceedings 40 Click to view Recorded Media
Chamber House Calendar Date 3/06/2018 Legislative Date 3/06/2018 Action Motion Special Order until 3/7 (Delegate Krebs) Adopted Proceedings 40 Click to view Recorded Media
Chamber House Calendar Date 3/07/2018 Legislative Date 3/07/2018 Action Second Reading Passed with Amendments Proceedings 41 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Maryland Estate Tax - Unified Credit Proceedings
Chamber House Calendar Date 3/08/2018 Legislative Date 3/08/2018 Action Third Reading Passed (89-48) Proceedings 42 Click to view Recorded Media
Chamber Senate Calendar Date 3/09/2018 Legislative Date 3/09/2018 Action Referred Budget and Taxation Proceedings 43 Click to view Recorded Media
Chamber Senate Calendar Date 3/14/2018 Legislative Date 3/14/2018 Action Hearing 3/21 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/23/2018 Legislative Date 3/23/2018 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/23/2018 Legislative Date 3/21/2018 Action Favorable Adopted Proceedings 52 Click to view Recorded Media
Chamber Senate Calendar Date 3/23/2018 Legislative Date 3/21/2018 Action Second Reading Passed Proceedings 52 Click to view Recorded Media
Chamber Senate Calendar Date 3/26/2018 Legislative Date 3/22/2018 Action Third Reading Passed (43-3) Proceedings 53 Click to view Recorded Media
Chamber House Calendar Date 3/27/2018 Legislative Date 3/20/2018 Action Returned Passed Proceedings 54 Click to view Recorded Media
Chamber Post Passage Calendar Date 4/05/2018 Legislative Date 4/05/2018 Action Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 21 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Maryland Estate Tax - Unified Credit Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/22/2018	1/22/2018	First Reading Ways and Means
			Text - First - Maryland Estate Tax - Unified Credit
House	1/24/2018	1/24/2018	Hearing 2/07 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/05/2018	3/05/2018	Favorable with Amendments Report by Ways and Means
House	3/06/2018	3/06/2018	Favorable with Amendments {915861/1 Adopted	40 Click to view Recorded Media
House	3/06/2018	3/06/2018	Motion Special Order until 3/7 (Delegate Krebs) Adopted	40 Click to view Recorded Media
House	3/07/2018	3/07/2018	Second Reading Passed with Amendments	41 Click to view Recorded Media
			Text - Third - Maryland Estate Tax - Unified Credit
House	3/08/2018	3/08/2018	Third Reading Passed (89-48)	42 Click to view Recorded Media
Senate	3/09/2018	3/09/2018	Referred Budget and Taxation	43 Click to view Recorded Media
Senate	3/14/2018	3/14/2018	Hearing 3/21 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/23/2018	3/23/2018	Favorable Report by Budget and Taxation
Senate	3/23/2018	3/21/2018	Favorable Adopted	52 Click to view Recorded Media
Senate	3/23/2018	3/21/2018	Second Reading Passed	52 Click to view Recorded Media
Senate	3/26/2018	3/22/2018	Third Reading Passed (43-3)	53 Click to view Recorded Media
House	3/27/2018	3/20/2018	Returned Passed	54 Click to view Recorded Media
Post Passage	4/05/2018	4/05/2018	Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 21
			Text - Chapter - Maryland Estate Tax - Unified Credit

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Subjects

Statutes