File Code: Taxes - Miscellaneous
Prior Year Introduction As: HB 136/05 - W&M
- Sponsored By:
-
Delegates Costa, Boschert, Cadden, Dwyer, Edwards, Gilleland,
Glassman, Haddaway, Hogan, Kohl, Leopold, Love, Mayer, McComas,
McConkey, McKee, McMillan, Myers, O'Donnell, Shewell, Smigiel,
Sophocleus, and Weldon
- Entitled:
-
Maryland Estate Tax - Federal Credit and 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
- 1/18
- First Reading Ways and Means
- 2/22
- Hearing 3/8 at 1:00 p.m.
Senate Action
- No Action
Sponsored by:
- Delegate Robert A. Costa, District 33B
- Delegate David G. Boschert, District 33A
- Delegate Joan Cadden, District 31
- Delegate Donald H. Dwyer, Jr., District 31
- Delegate George C. Edwards, District 1A
- Delegate Terry R. Gilleland, Jr., District 32
- Delegate Barry Glassman, District 35A
- Delegate Jeannie Haddaway, District 37B
- Delegate Patrick N. Hogan, District 3A
- Delegate Sheryl Davis Kohl, District 34A
- Delegate John R. Leopold, District 31
- Delegate Mary Ann E. Love, District 32
- Delegate Wm. Daniel Mayer, District 28
- Delegate Susan K. McComas, District 35B
- Delegate Tony McConkey, District 33A
- Delegate Robert A. McKee, District 2A
- Delegate Herb McMillan, District 30
- Delegate LeRoy E. Myers, Jr., District 1C
- Delegate Anthony J. O'Donnell, District 29C
- Delegate Tanya T. Shewell, District 5A
- Delegate Michael D. Smigiel, Sr., District 36
- Delegate Theodore Sophocleus, District 32
- Delegate Richard B. Weldon, Jr., District 3B
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
