File Code: Taxes - Miscellaneous
- Sponsored By:
-
Senators Hoffman, Kelley, Lawlah, and Ruben
- Entitled:
-
Maryland Estate Tax - Effect of Act of Congress Repealing or Reducing
Federal Credit
Providing that, notwithstanding an Act of Congress that repeals or
reduces the credit allowed against the federal estate tax for State
death taxes paid, the Maryland estate tax in effect before the federal
act applies as to a decedent who dies after the effective date of the
federal act so as to continue in force without reduction as if the
federal credit had not been repealed or reduced; and applying the Act
to federal acts enacted on or after January 1, 2001, except as to
decedents dying before July 1, 2002.
Senate Action
- 1/29
- First Reading Budget and Taxation
- 1/30
- Hearing 2/13 at 1:30 p.m.
- 4/5
- Unfavorable Report by Budget and Taxation
House Action
- No Action
- Sponsored by:
- Senator Barbara A. Hoffman, District 42
- Senator Delores G. Kelley, District 10
- Senator Gloria Lawlah, District 26
- Senator Ida G. Ruben, District 20
- Bill indexed under the following Subjects:
- CONGRESS, U. S
- ESTATES AND TRUSTS
- TAX CREDITS -see also- CIRCUIT BREAKER
- Bill affects the following Statutes:
- Tax - General
- (
7-304 ,
7-309
)
- Bill Text:
First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
- Amendments:
None offered
