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SB 55

EnactedCrossfile HB 179
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Maryland Estate Tax - Portability - Time Period for Election

Sponsor: Chris West (District 42)Committee: Budget and TaxationSubject: Taxes - MiscellaneousStatus: Approved by the Governor - Chapter 713 (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.

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Testimony (6)

MGA witness list
FAV 5FavorableFWA 1Favorable with amendments
PositionWitnessOrganizationTestimony
FAVWest, ChristopherSenator Chris WestWritten (PDF)
FAVKahl, SarahIndividualOral + Written (PDF)
FAVKahl, SarahIndividualWritten (PDF)
FAVSenator West, Senator WestlegislatorIndividualOral
FAVSenator West, Senator WestlegislatorIndividualOral
FWAWest, ChristopherSenator Chris WestWritten (PDF)

Organizations on record