DE SB149 | 2013-2014 | 147th General Assembly
Status
Completed Legislative Action
Spectrum: Partisan Bill (Democrat 2-0)
Status: Passed on August 5 2013 - 100% progression
Action: 2013-08-05 - Signed by Governor
Text: Latest bill text (Draft #1) [HTML]
Spectrum: Partisan Bill (Democrat 2-0)
Status: Passed on August 5 2013 - 100% progression
Action: 2013-08-05 - Signed by Governor
Text: Latest bill text (Draft #1) [HTML]
Summary
When the Delaware estate tax was updated in 2009, the future of the federal estate tax was uncertain. As a consequence, Delaware’s estate tax contained many references regarding how it would apply in anticipation of various potential outcomes for the federal estate tax. Recent federal legislation clarified the operation of the federal estate tax. This Act clarifies the Delaware estate tax by eliminating references to now outdated provisions and structuring Delaware law based upon the updated version of the federal statute. As this Act makes no changes to the either Delaware estate tax’s rate of tax or taxable base, it has no impact on estates’ tax liabilities.
Title
An Act To Amend Title 30 Of The Delaware Code Relating To The Estate Tax.
Sponsors
Roll Calls
2013-07-01 - House - House Third Reading (Y: 27 N: 12 NV: 2 Abs: 0) [PASS]
2013-06-30 - Senate - Senate Third Reading (Y: 19 N: 2 NV: 0 Abs: 0) [PASS]
2013-06-30 - Senate - Senate Third Reading (Y: 19 N: 2 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2013-08-05 | Senate | Signed by Governor |
| 2013-07-01 | House | Passed by House of Representatives. Votes: Passed 27 YES 12 NO 2 NOT VOTING 0 ABSENT 0 VACANT |
| 2013-07-01 | House | Necessary rules are suspended in House |
| 2013-06-30 | Senate | Passed by Senate. Votes: Passed 19 YES 2 NO 0 NOT VOTING 0 ABSENT 0 VACANT |
| 2013-06-30 | Senate | Reported Out of Committee (FINANCE) in Senate with 4 On Its Merits |
| 2013-06-26 | Senate | Assigned to Finance Committee in Senate |
