File Code: Taxes - Miscellaneous
- Sponsored By:
-
Delegates Costa, Boschert, Dwyer, Frank, Leopold, McConkey,
McMillan, and Sophocleus
- Entitled:
-
Maryland Estate Tax - Federal Credit and Federal Deduction for State
Death Taxes and Unified Credit Effective Exemption Amount
Repealing a requirement that the Maryland estate tax be determined
without regard to a specified reduction or repeal of the federal
credit for State death taxes paid; repealing a limit on the unified
credit used for determining the Maryland estate tax; repealing a
requirement that a person responsible for paying the inheritance tax
file an estate tax return and pay the estate tax under specified
circumstances; etc.
House Action
- 1/19
- First Reading Ways and Means
- 1/26
- Hearing 2/8 at 11:00 a.m.
- 3/14
- Unfavorable Report by Ways and Means
Senate Action
- No Action
Sponsored by:
- Delegate Robert A. Costa, District 33B
- Delegate David G. Boschert, District 33A
- Delegate Donald H. Dwyer, Jr., District 31
- Delegate William J. Frank, District 42
- Delegate John R. Leopold, District 31
- Delegate Tony McConkey, District 33A
- Delegate Herb McMillan, District 30
- Delegate Theodore Sophocleus, District 32
Bill indexed under the following Subjects:
- DEATH -see also- ADVANCE MEDICAL DIRECTIVES; WRONGFUL DEATH.
- ESTATES AND TRUSTS
- EXEMPTIONS
- FEDERAL GOVERNMENT
- INHERITANCE TAX
- REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.
- TAX CREDITS -see also- CIRCUIT BREAKER
Bill affects the following Statutes:
- Tax - General
- (
7-304 ,
7-309
)
- Bill Text (Displayed in PDF Format):
First Reading,
Third Reading, Enrolled
- Fiscal Note (Displayed in PDF Format):
Available
- Amendments:
None offered
