Maryland Estate Tax - Portability
Sponsor: Chair, Ways and Means CommitteeCommittee: Ways and MeansSubject: Taxes - MiscellaneousStatus: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 111 (as of Nov 6, 2020)
What this bill does
Official synopsis
Requiring a person who files a Maryland estate tax return solely for the purpose of making a certain election to file the return within 2 years after the death of the decedent; clarifying the definition of 'deceased spousal unused exclusion amount' for certain purposes of law governing the calculation of the Maryland estate tax; authorizing the Comptroller to examine certain estate tax returns for certain purposes; prohibiting an additional assessment of estate tax if a certain period of limitation has expired; etc.
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Testimony (3)
MGA witness listFAV 2FavorableFWA 1Favorable with amendments
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | Dufresne, Sarah | Comptroller of Maryland | Oral |
| FAV | Chair, Ways and Means Committee, Chair, Ways and Means Committee | Individual | Position only |
| FWA | Lasley, Jonathan | MSBA Estate & Trust Law Section | Oral + Written (PDF) |