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:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Details

Cross-filed with: HB0308

Bill File Type: Regular

Effective Date(s): July 1, 2018

History

Legislation History
Chamber Senate Calendar Date 2/01/2018 Legislative Date 2/01/2018 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Maryland Estate Tax - Unified Credit Proceedings
Chamber Senate Calendar Date 2/07/2018 Legislative Date 2/07/2018 Action Hearing 2/27 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 3/09/2018 Legislative Date 3/09/2018 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/12/2018 Legislative Date 3/12/2018 Action Favorable with Amendments {709133/1 Adopted Proceedings 44 Click to view Recorded Media
Chamber Senate Calendar Date 3/12/2018 Legislative Date 3/12/2018 Action Second Reading Passed with Amendments Proceedings 44 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Maryland Estate Tax - Unified Credit Proceedings
Chamber Senate Calendar Date 3/14/2018 Legislative Date 3/14/2018 Action Third Reading Passed (36-9) Proceedings 46 Click to view Recorded Media
Chamber House Calendar Date 3/14/2018 Legislative Date 3/11/2018 Action Referred Ways and Means Proceedings 45 Click to view Recorded Media
Chamber House Calendar Date 3/16/2018 Legislative Date 3/16/2018 Action Hearing 3/28 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/22/2018 Legislative Date 3/22/2018 Action Hearing canceled Proceedings
Chamber House Calendar Date 3/22/2018 Legislative Date 3/22/2018 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 3/26/2018 Legislative Date 3/26/2018 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 3/27/2018 Legislative Date 3/20/2018 Action Favorable Adopted Second Reading Passed Proceedings 54 Click to view Recorded Media
Chamber House Calendar Date 3/28/2018 Legislative Date 3/21/2018 Action Third Reading Passed (90-49) Proceedings 55 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 15 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Maryland Estate Tax - Unified Credit Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/01/2018	2/01/2018	First Reading Budget and Taxation
			Text - First - Maryland Estate Tax - Unified Credit
Senate	2/07/2018	2/07/2018	Hearing 2/27 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/09/2018	3/09/2018	Favorable with Amendments Report by Budget and Taxation
Senate	3/12/2018	3/12/2018	Favorable with Amendments {709133/1 Adopted	44 Click to view Recorded Media
Senate	3/12/2018	3/12/2018	Second Reading Passed with Amendments	44 Click to view Recorded Media
			Text - Third - Maryland Estate Tax - Unified Credit
Senate	3/14/2018	3/14/2018	Third Reading Passed (36-9)	46 Click to view Recorded Media
House	3/14/2018	3/11/2018	Referred Ways and Means	45 Click to view Recorded Media
House	3/16/2018	3/16/2018	Hearing 3/28 at 1:00 p.m.
House	3/22/2018	3/22/2018	Hearing canceled
House	3/22/2018	3/22/2018	Hearing 3/23 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/26/2018	3/26/2018	Favorable Report by Ways and Means
House	3/27/2018	3/20/2018	Favorable Adopted Second Reading Passed	54 Click to view Recorded Media
House	3/28/2018	3/21/2018	Third Reading Passed (90-49)	55 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 15
			Text - Chapter - Maryland Estate Tax - Unified Credit

File Code

Subjects

Statutes