Legislation

Title: Maryland Estate Tax - Exclusion - Deceased Spousal Unused Exclusion Amount
Sponsored by: Senator Kasemeyer
Status: In the Senate - Hearing 3/05 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Providing that, for purposes of calculating the Maryland estate tax in the case of a surviving spouse, the applicable exclusion amount includes the sum of a specified exclusion amount and a specified deceased spousal unused exclusion amount; prohibiting the surviving spouse from applying the deceased spousal unused exclusion amount except under specified circumstances; applying the Act to decedents dying after December 31, 2013; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Details

Bill File Type: Regular

Effective Date(s): July 1, 2014

History

Legislation History
Chamber Senate Calendar Date 2/11/2014 Legislative Date 2/12/2014 Action First Reading Senate Rules Proceedings
Chamber Senate Calendar Date 2/18/2014 Legislative Date 2/19/2014 Action Rereferred to Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/19/2014 Legislative Date 2/19/2014 Action Hearing 3/05 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	2/11/2014	2/12/2014	First Reading Senate Rules
Senate	2/18/2014	2/19/2014	Rereferred to Budget and Taxation
Senate	2/19/2014	2/19/2014	Hearing 3/05 at 1:00 p.m.

Documents

Date Posted	Document Name
2/12/2014	Text - First - Maryland Estate Tax - Exclusion - Deceased Spousal Unused Exclusion Amount

File Code

Subjects

Statutes