HB 351

Repealing a limit on the unified credit used for determining the Maryland estate tax; repealing a requirement that the Maryland estate tax shall be in effect even if the federal estate tax is not in effect on the date of the decedent's death; repealing a requirement that the Maryland estate tax be determined without regard to a specified deduction allowed under the federal estate tax; and applying the Act to decedents dying after December 31, 2013.

Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.