Maryland Estate Tax - Portability - Time Period for Election
Sponsor: Jon S. Cardin (District 11B)Committee: Ways and MeansSubject: Taxes - MiscellaneousStatus: Approved by the Governor - Chapter 714 (as of Nov 9, 2023)
What this bill does
Official synopsis
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.
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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.
Testimony (5)
MGA witness listFAV 4FavorableINFO 1Information only
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | Halpern, MB | Maryland Association of CPAs (MACPA) | Written (PDF) |
| FAV | Delegate Cardin, Delegate Cardinlegislator | Individual | Oral |
| FAV | Horn, Matthew Mark | Individual | Written (PDF) |
| FAV | Kahl, Sarah | Individual | Oral + Written (PDF) |
| INFO | sermon, krista | Individual | Written (PDF) |