MD HB179 | 2023 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on May 16 2023 - 100% progression
Action: 2023-05-16 - Approved by the Governor - Chapter 714
Text: Latest bill text (Chaptered) [PDF]
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on May 16 2023 - 100% progression
Action: 2023-05-16 - Approved by the Governor - Chapter 714
Text: Latest bill text (Chaptered) [PDF]
Summary
Altering the period of time within which a person is required to file a Maryland estate tax return for the purpose of allowing a surviving spouse to take into account the deceased spousal unused exclusion amount to be consistent with the time for making a federal election; and applying the Act retroactively to any decedents dying on or after January 1, 2019.
Title
Maryland Estate Tax - Portability - Time Period for Election
Sponsors
Del. Jon Cardin [D] |
Roll Calls
2023-04-07 - Senate - Third Reading Passed (Y: 43 N: 0 NV: 0 Abs: 4) [PASS]
2023-02-23 - House - Third Reading Passed (Y: 136 N: 0 NV: 1 Abs: 3) [PASS]
2023-02-23 - House - Third Reading Passed (Y: 136 N: 0 NV: 1 Abs: 3) [PASS]
History
Date | Chamber | Action |
---|---|---|
2023-05-16 | House | Approved by the Governor - Chapter 714 |
2023-04-08 | House | Returned Passed |
2023-04-07 | Senate | Third Reading Passed (43-0) |
2023-04-07 | Senate | Second Reading Passed |
2023-04-07 | Senate | Favorable Adopted |
2023-04-07 | Senate | Favorable Report by Budget and Taxation |
2023-02-24 | Senate | Referred Budget and Taxation |
2023-02-23 | House | Third Reading Passed (136-0) |
2023-02-21 | House | Second Reading Passed with Amendments |
2023-02-21 | House | Favorable with Amendments {683021/1 Adopted |
2023-02-20 | House | Favorable with Amendments Report by Ways and Means |
2023-01-19 | House | Hearing 2/09 at 1:00 p.m. |
2023-01-19 | House | Hearing canceled |
2023-01-19 | House | Hearing 1/19 at 1:00 p.m. |
2023-01-18 | House | First Reading Ways and Means |
Same As/Similar To
SB55 (Crossfiled) 2023-05-16 - Approved by the Governor - Chapter 713
Subjects
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
Tax - General | 7 | 305 | (n/a) | See Bill Text |