Legislation - SB0055

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.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Cross-filed with: HB0179

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2023

History

Legislation History
Chamber Senate Calendar Date 11/15/2022 Legislative Date 11/15/2022 Action Pre-filed Proceedings
Chamber Senate Calendar Date 1/11/2023 Legislative Date 1/11/2023 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Maryland Estate Tax - Portability - Time Period for Election Proceedings
Chamber Senate Calendar Date 1/12/2023 Legislative Date 1/12/2023 Action Hearing 1/19 at 1:30 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 2/01/2023 Legislative Date 2/01/2023 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/02/2023 Legislative Date 2/02/2023 Action Favorable Adopted Proceedings 17 Click to view Recorded Media
Chamber Senate Calendar Date 2/02/2023 Legislative Date 2/02/2023 Action Second Reading Passed Proceedings 17 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Maryland Estate Tax - Portability - Time Period for Election Proceedings
Chamber Senate Calendar Date 2/06/2023 Legislative Date 2/06/2023 Action Third Reading Passed (45-0) Proceedings 19 Click to view Recorded Media
Chamber House Calendar Date 2/09/2023 Legislative Date 2/09/2023 Action Referred Ways and Means Proceedings 22 Click to view Recorded Media
Chamber House Calendar Date 3/06/2023 Legislative Date 3/06/2023 Action Hearing 3/23 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	11/15/2022	11/15/2022	Pre-filed
Senate	1/11/2023	1/11/2023	First Reading Budget and Taxation
			Text - First - Maryland Estate Tax - Portability - Time Period for Election
Senate	1/12/2023	1/12/2023	Hearing 1/19 at 1:30 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/01/2023	2/01/2023	Favorable Report by Budget and Taxation
Senate	2/02/2023	2/02/2023	Favorable Adopted	17 Click to view Recorded Media
Senate	2/02/2023	2/02/2023	Second Reading Passed	17 Click to view Recorded Media
			Text - Third - Maryland Estate Tax - Portability - Time Period for Election
Senate	2/06/2023	2/06/2023	Third Reading Passed (45-0)	19 Click to view Recorded Media
House	2/09/2023	2/09/2023	Referred Ways and Means	22 Click to view Recorded Media
House	3/06/2023	3/06/2023	Hearing 3/23 at 1:00 p.m.

File Code

Subjects

Statutes