2001 Regular Session


File Code: Taxes - Miscellaneous Crossfiled with: SENATE BILL 667
Sponsored By:
Delegates Mandel, Barkley, Bartlett, Barve, Brinkley, Bronrott, Carlson, Clagett, Conroy, Cryor, DeCarlo, Dypski, Franchot, Gordon, Greenip, Hammen, Heller, Klima, Love, Menes, Pendergrass, Petzold, Ports, Redmer, Rosso, Rzepkowski, Shank, Sher, and Shriver
Inheritance Tax - Nephews and Nieces


Reducing the inheritance tax rate for property passing to a nephew or niece of a decedent who died without heirs entitled to the inheritance tax exemption for family members, from 10% to 6% for decedents dying between July 1, 2001, and July 1, 2002, and to from 10% to 5% for decedents dying between July 1, 2002, and July 1, 2003; and exempting property passing to a nephew or niece under those circumstances for decedents dying on or after July 1, 2003.

History by Legislative Date

House Action
First Reading Ways and Means
Hearing 2/22 at 11:00 a.m.
Unfavorable Report by Ways and Means
Senate Action
No Action
Sponsored by:
Delegate Adrienne A. Mandel, District 19
Delegate Charles E. Barkley, District 39
Delegate Joseph R. Bartlett, District 3
Delegate Kumar P. Barve, District 17
Delegate David R. Brinkley, District 4A
Delegate William A. Bronrott, District 16
Delegate Paul H. Carlson, District 39
Delegate Virginia P. Clagett, District 30
Delegate Mary A. Conroy, District 23
Delegate Jean B. Cryor, District 15
Delegate Diane DeCarlo, District 6
Delegate Cornell N. Dypski, District 46
Delegate Peter Franchot, District 20
Delegate Michael R. Gordon, District 17
Delegate Janet Greenip, District 33
Delegate Peter A. Hammen, District 46
Delegate Henry B. Heller, District 19
Delegate Martha S. Klima, District 9A
Delegate Mary Ann E. Love, District 32
Delegate Pauline H. Menes, District 21
Delegate Shane E. Pendergrass, District 13A
Delegate Carol S. Petzold, District 19
Delegate James F. Ports, Jr., District 8
Delegate Alfred W. Redmer, Jr., District 8
Delegate Mary M. Rosso, District 31
Delegate James E. Rzepkowski, District 32
Delegate Christopher B. Shank, District 2B
Delegate Tod David Sher, District 14A
Delegate Mark K. Shriver, District 15
Bill indexed under the following Subjects:
Bill affects the following Statutes:
Tax - General
( 7-203 , 7-204 )


Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered