CT SB00367 | 2014 | General Assembly

Status

Spectrum: Slight Partisan Bill (Democrat 3-1)
Status: Introduced on March 3 2014 - 25% progression, died in chamber
Action: 2014-04-09 - File Number 457
Text: Latest bill text (Comm Sub) [HTML]

Summary

To parallel the Internal Revenue Code by excluding gifts otherwise includible in the gross estate of the decedent from taxation under the estate tax, by including in the taxable estate any gift taxes paid within three years of death (for which a credit is allowed), and including a credit for gift taxes paid by the decedent's spouse on gifts made by the decedent that are then includible in the decedent's estate.

Tracking Information

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Title

An Act Concerning The Gift And Estate Tax.

Sponsors


History

DateChamberAction
2014-04-09SenateFile Number 457
2014-04-09SenateSenate Calendar Number 296
2014-04-09SenateFavorable Report, Tabled for the Calendar, Senate
2014-04-09SenateReported Out of Legislative Commissioners' Office
2014-04-03SenateReferred to Office of Legislative Research and Office of Fiscal Analysis 04/08/14 5:00 PM
2014-03-25SenateFiled with Legislative Commissioners' Office
2014-03-25SenateJoint Favorable Substitute
2014-03-07SenatePublic Hearing 03/13
2014-03-03SenateReferred to Joint Committee on Finance, Revenue and Bonding

Connecticut State Sources


Bill Comments

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