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2005 SESSION

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SB 1138 Estate tax; confirmity of state and federal statutes.

Introduced by: Emmett W. Hanger, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Estate tax. Conforms the amount of Virginia estate tax due from an estate to the maximum amount of the federal estate tax credit for state estate taxes. Under current state law the amount of Virginia estate tax cannot be less than the federal credit under federal law as federal law existed on January 1, 1978. Because under current federal law there is no federal estate tax credit for state estate taxes, the bill effectively eliminates the Virginia estate tax.

FULL TEXT

• 01/12/05  Senate: Prefiled & ordered printed; offered 01/12/05 056182732  pdf | impact statement

HISTORY

• 01/12/05  Senate: Prefiled & ordered printed; offered 01/12/05 056182732
• 01/12/05  Senate: Referred to Committee on Finance
• 02/08/05  Senate: Left in Finance