MD HB1214 | 2014 | Regular Session

Status

Spectrum: Strong Partisan Bill (Republican 15-1)
Status: Introduced on February 7 2014 - 25% progression, died in committee
Action: 2014-03-04 - Hearing 3/04 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

Summary

Providing that, for purposes of calculating the Maryland estate tax in the case of a surviving spouse, the applicable exclusion amount includes the sum of a specified exclusion amount and a specified deceased spousal unused exclusion amount; prohibiting the surviving spouse from applying the deceased spousal unused exclusion amount except under specified circumstances; applying the Act to decedents dying after December 31, 2013; etc.

Tracking Information

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Title

Maryland Estate Tax - Exclusion - Deceased Spousal Unused Exclusion Amount

Sponsors


History

DateChamberAction
2014-03-04HouseHearing 3/04 at 1:00 p.m.
2014-02-07HouseFirst Reading Ways and Means

Subjects


Maryland State Sources


Bill Comments

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