Legislation

Altering the period of time within which a person is required to file a Maryland estate tax return for the purpose of allowing a surviving spouse to take into account the deceased spousal unused exclusion amount to be consistent with the time for making a federal election.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0179

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2023

History

Legislation History
Chamber Senate Calendar Date 11/15/2022 Legislative Date 11/15/2022 Action Pre-filed Proceedings
Chamber Senate Calendar Date 1/11/2023 Legislative Date 1/11/2023 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Maryland Estate Tax - Portability - Time Period for Election Proceedings
Chamber Senate Calendar Date 1/12/2023 Legislative Date 1/12/2023 Action Hearing 1/19 at 1:30 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 2/01/2023 Legislative Date 2/01/2023 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/02/2023 Legislative Date 2/02/2023 Action Favorable Adopted Proceedings 17 Click to view Recorded Media
Chamber Senate Calendar Date 2/02/2023 Legislative Date 2/02/2023 Action Second Reading Passed Proceedings 17 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Maryland Estate Tax - Portability - Time Period for Election Proceedings
Chamber Senate Calendar Date 2/06/2023 Legislative Date 2/06/2023 Action Third Reading Passed (45-0) Proceedings 19 Click to view Recorded Media
Chamber House Calendar Date 2/09/2023 Legislative Date 2/09/2023 Action Referred Ways and Means Proceedings 22 Click to view Recorded Media
Chamber House Calendar Date 3/06/2023 Legislative Date 3/06/2023 Action Hearing 3/23 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 3/30/2023 Legislative Date 3/30/2023 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/30/2023 Legislative Date 3/19/2023 Action Favorable with Amendments {753629/1 Adopted Proceedings 56 Click to view Recorded Media
Chamber House Calendar Date 3/30/2023 Legislative Date 3/19/2023 Action Second Reading Passed with Amendments Proceedings 56 Click to view Recorded Media
Chamber House Calendar Date 4/04/2023 Legislative Date 3/23/2023 Action Third Reading Passed (130-0) Proceedings 60 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/25/2023 Action Senate Concurs House Amendments Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/25/2023 Action Third Reading Passed (47-0) Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/25/2023 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Maryland Estate Tax - Portability - Time Period for Election Proceedings
Chamber Post Passage Calendar Date 5/16/2023 Legislative Date 5/16/2023 Action Approved by the Governor - Chapter 713 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Maryland Estate Tax - Portability - Time Period for Election Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	11/15/2022	11/15/2022	Pre-filed
Senate	1/11/2023	1/11/2023	First Reading Budget and Taxation
			Text - First - Maryland Estate Tax - Portability - Time Period for Election
Senate	1/12/2023	1/12/2023	Hearing 1/19 at 1:30 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/01/2023	2/01/2023	Favorable Report by Budget and Taxation
Senate	2/02/2023	2/02/2023	Favorable Adopted	17 Click to view Recorded Media
Senate	2/02/2023	2/02/2023	Second Reading Passed	17 Click to view Recorded Media
			Text - Third - Maryland Estate Tax - Portability - Time Period for Election
Senate	2/06/2023	2/06/2023	Third Reading Passed (45-0)	19 Click to view Recorded Media
House	2/09/2023	2/09/2023	Referred Ways and Means	22 Click to view Recorded Media
House	3/06/2023	3/06/2023	Hearing 3/23 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/30/2023	3/30/2023	Favorable with Amendments Report by Ways and Means
House	3/30/2023	3/19/2023	Favorable with Amendments {753629/1 Adopted	56 Click to view Recorded Media
House	3/30/2023	3/19/2023	Second Reading Passed with Amendments	56 Click to view Recorded Media
House	4/04/2023	3/23/2023	Third Reading Passed (130-0)	60 Click to view Recorded Media
Senate	4/07/2023	3/25/2023	Senate Concurs House Amendments	62 Click to view Recorded Media
Senate	4/07/2023	3/25/2023	Third Reading Passed (47-0)	62 Click to view Recorded Media
Senate	4/07/2023	3/25/2023	Passed Enrolled
			Text - Enrolled - Maryland Estate Tax - Portability - Time Period for Election
Post Passage	5/16/2023	5/16/2023	Approved by the Governor - Chapter 713
			Text - Chapter - Maryland Estate Tax - Portability - Time Period for Election

File Code

Subjects

Statutes