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2006 SESSION
SB 140 Estate tax; conformity of state and federal statutes.
Introduced by: Jay O'Brien | 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, as permitted under federal estate tax law, as such law shall be amended from time to time. Under current law the amount of Virginia estate tax cannot be less than the federal credit under federal law as such law existed on January 1, 1978.
FULL TEXT
HISTORY
- 01/10/06 Senate: Prefiled and ordered printed; offered 01/11/06 066056784
- 01/10/06 Senate: Referred to Committee on Finance
- 02/14/06 Senate: Incorporated by Finance (SB504-Norment) (15-Y 0-N)