CHAPTER NUMBER: 145
File Code: Taxes - Miscellaneous
- Sponsored By:
-
Senators Hafer and Harris
- Entitled:
-
Inheritance Tax - Stepchildren and
Stepparents of a Decedent
Defining terms for purposes of inheritance tax exemptions to include
former stepchildren and former stepparents within an exemption under
the inheritance tax for property that passes from a decedent to or for
the use of specified relatives of a decedent or to or for the use of a
corporation owned by specified relatives of a decedent; altering a
specified exemption to include spouses and lineal descendants of a
child of a decedent; and applying the Act to decedents dying on or
after July 1, 2004.
Senate Action
- 2/23
- First Reading Senate Rules
- 2/27
- Re-referred Budget and Taxation
- 3/17
- Hearing 3/30 at 1:00 p.m.
- 4/5
- Favorable with Amendments Report by Budget and Taxation
- 4/3
- Favorable with Amendments Report Adopted
- Second Reading Passed with Amendments
- 4/4
- Third Reading Passed (44-0)
- 4/10
- Returned Passed
- 4/27
- Signed by the Governor Chapter 145
House Action
- 4/3
- First Reading House Rules and Executive Nominations
- 4/8
- Re-referred Ways and Means
- Hearing 4/9 at 1:00 p.m.
- 4/10
- Favorable Report by Ways and Means
- 4/7
- Favorable Report Adopted
- Second Reading Passed
- Motion Rules Suspended two readings same day (Delegate Hixson) Adopted (133-0)
- Third Reading Passed (138-0)
- Sponsored by:
- Senator John J. Hafer, District 1
- Senator Andrew P. Harris, District 7
- Bill indexed under the following Subjects:
- EXEMPTIONS
- INHERITANCE TAX
- Bill affects the following Statute:
- Tax - General
- (
7-203
)
- Bill Text:
First Reading (PDF),
Third Reading (PDF), Enrolled
- Fiscal Note:
Available (PDF)
- Amendments:
- Senate
- Number: 529737/01 (PDF) Offered on: April 5, 2004 at:
1:22 p.m. Status: Adopted
- Roll Call Votes (Legislative dates are shown):
- Senate
- April 4, 2004: Third Reading Passed (44-0)
- House
- April 7, 2004: Motion Rules Suspended two readings same day (Hixson) Adopted (133-0)
- April 7, 2004: Third Reading Passed (138-0)
