MD SB1011 | 2014 | Regular Session
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on February 12 2014 - 25% progression, died in committee
Action: 2014-03-05 - Hearing 3/05 at 1:00 p.m.
Pending: Senate Budget and Taxation Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 12 2014 - 25% progression, died in committee
Action: 2014-03-05 - Hearing 3/05 at 1:00 p.m.
Pending: Senate Budget and Taxation 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.
Title
Maryland Estate Tax - Exclusion - Deceased Spousal Unused Exclusion Amount
Sponsors
History
Date | Chamber | Action |
---|---|---|
2014-03-05 | Senate | Hearing 3/05 at 1:00 p.m. |
2014-02-18 | Senate | Rereferred to Budget and Taxation |
2014-02-12 | Senate | First Reading Senate Rules |