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| 143rd General Assembly
Senate Bill # 227 |
| Primary Sponsor: | Marshall | Additional Sponsor(s): Rep. Hudson |
| CoSponsors: | Sen. Amick; Reps. George & Valihura |
| Introduced on : | 06/29/2005 | |
| Long Title: | AN ACT TO AMEND TITLES 12 AND 30 OF THE DELAWARE CODE RELATED TO THE ESTATE TAX. |
| Synopsis: | Section 1 of the Act eliminates the requirement to file a Delaware estate tax return for dates on which the federal estate tax law does not allow a credit for state death tax (currently 2005 through 2010). Under such circumstances, it is not possible for a Delaware estate tax to be due. Section 2 eliminates the special lien on the gross estate tax if the decedent dies on a date on which the federal estate tax does not allow credit for state death taxes paid. Section 3 eliminates the requirement of filing an affidavit with the Register of Wills that no estate tax return is required for decedent’s dying on such a date.
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| Committee Reports: |
House Committee Report 06/30/05 F=1 M=5 U=0----> |
| Voting Reports: |
Senate vote: () Passed 6/30/2005 5:12:26 PM------->
House vote: () Passed 6/30/2005 10:39:07 PM-------> |
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Actions History:
| Jul 12, 2005 - Signed by Governor
Jun 30, 2005 - Passed by House of Representatives
Jun 30, 2005 - Necessary Rules are Suspended in House
Jun 30, 2005 - Reported Out of Committee (REVENUE & FINANCE) with 1 Favorable, 5 On Its Merits
Jun 29, 2005 - Introduced in House and assigned to Revenue & Finance Committee
Jun 30, 2005 - Passed by Senate
Jun 30, 2005 - Necessary rules are suspended in Senate
Jun 29, 2005 - Assigned to Revenue & Taxation committee in Senate
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