QAPHELA: Imithetho yombango ishintsha rhoqo kwaye ulwazi olulandelayo alukwazi ukubonisa utshintsho lwangoku. Ukufumana irhafu yangoku okanye isiluleko sezomthetho, nceda uqhagamshelane nomgcini-akhawunti okanye igqwetha kuba ulwazi olukule nqaku alukho irhafu okanye isiluleko sezomthetho kwaye asinalo indawo yerhafu okanye isiluleko somthetho.
Ngomhla we-15 kuMeyi 2014, uMlawuli waseMaldinha uMartin O'Malley wasayina i-HB 739, iMatty Estate Tax - Unified Credit, emthethweni.
Lo myalelo omtsha, owatshitshisiweyo waza wabuya wenyusa irhafu yeRhafu yaseburhulumenteni, wenza utshintsho oluninzi oluqala ukusebenza ngoJanuwari 1, 2015.
Ukwandiswa kweMali yeMali yaseMall Maryland
Okokuqala nokuphambili, ukuxolelwa kweentlawulo zaseMaldinnia kwandiswe ngokunyuka rhoqo ngonyaka ukususela ekuhlawulweni kuka-2014 kwaze kwaba yinto ehambelana nokuxolelwa kwerhafu ye - federal ngo-2019 ngale ndlela:
- Ukufa phakathi kukaJanuwari 1, 2015 kunye noDisemba 31, 2015: ukukhululwa kwe $ 1,500,000
- Ukufa phakathi kukaJanuwari 1, 2016 noDisemba 31, 2016: ukukhululwa kwe-$ 2,000,000
- Ukufa phakathi kukaJanuwari 1, 2017 noDisemba 31, 2017: ukukhululwa kwemali eyi-3,000,000
- Ukufa phakathi kukaJanuwari 1, 2018 noDisemba 31, 2018: ukukhululwa kwe-$ 4,000,000
- Ukufa emva okanye emva komhla kaJanuwari 1, 2019: Ukuxolelwa kweMaldinki kuya kufana nokuxolelwa kwe-federal, okuqikelelwa ukuba yi-5,900,000 ngo-2019 (ngaphezulu ngaphantsi kwezantsi)
Ubume obubanzi beMithetho yeRhafu yeTrasti yeNdawo
Ukuxolelwa kweerhafu ye-federal property tax increased from $ 3,500,000 ngo-2009 ukuya kuma-5,000,000 ngo-2010; Ngo-2010 kwakukho unyaka onokuthi uphume kwimithetho yerhafu ye-federal kunye nemithetho ye -carryover .
I-exemption tax exemption tax rested at $ 5,000,000 ngo-2011 kwaye emva kokuqala ngo-2012 i-$ 5,000,000 ye-taxeral tax exemption tax exemption is indexed kwi-inflation rhoqo ngonyaka ngeendlela ezilandelayo:
- Ukuxolelwa ngo-2012: $ 5,120,000
- Ukukhululwa kwe-2013: $ 5,250,000
- Ukukhululwa kwe-2014: $ 5,340,000
Njengoko kuchaziwe ngasentla, ngowama-2019, apho i-exemption tax exemption yaseMaldan iyakulingana nomxoleliso werhafu ye-federal, ukukhululwa komgaqo-fayili njengoko kukhokiselwe ukunyuka kwamaxabiso kuqikelelwe ukuba yi- $ 5,900,000 .
Ukunyuka kwe-Maryland Estate Tax Exemption
NgoDisemba ka-2010, uMbutho woNcedo lweRhafu, iNkonzo ye-Inshorensi yokungabikho kwemisebenzi, kunye noMthetho wokuLawulwa kweYobhi ("TRUIRJCA" ngokufutshane) isayinwe kumthetho. Njengengxenye ye-TRUIRJCA, "ukulungiswa" kwerhafu ye-federal tax exemption phakathi kwezibini ezitshatileyo zaziswa okokuqala kwaye zafaka isicelo ekufeni kwabakho ngo-2011 nangomnyaka ka-2012. Emva koko, ngoJanuwari 2013, uMthetho we-Relief Relief American ("ATRA") mfutshane) yadluliselwa okwenza ukuba kubekho ukuhlawulwa kwentlawulo ye-federal tax tax phakathi kwezibini ezitshatileyo ezisisigxina ngo-2013 nangeminyaka ezayo. Kodwa "ukuthini" ukukhululwa kwentlawulo yerhafu kuthetha ntoni?
Ngokwemigaqo elula, ukukhutshwa komrhumo werhafu we-federal phakathi kwezibini ezitshatileyo kuthetha ukuba xa umlingane wokuqala efa kwaye ixabiso lefa alifunanga ukusebenzisa lonke umxokelelwane womntu oshonile kwi-tax estate , ke umrhumo wokuxolelwa ayengasetyenziswanga kwisakhiwo somlingane oshonile angadluliselwa kwi-exemption of spouse's exemption ukuze asebenzise umxolelwane ongasetshenziswanga nomlingane oshonile kunye nokuxolelwa kwakhe xa umlingane osasalayo efa kamva.
Ngokubhekiselele kwiirhafu zorhulumente , ngoko ke, ngoku kuphela iHawaii inika ukulungeleka kwinqanaba likaRhulumente, kodwa uMdanald uya kuqala ukunikezela ukukhutshwa kwentlawulo yerhafu yelizwe eqala ngo- 2019 .
Ulwazi olongezelelweyo malunga neMali yaseRwanda yokuThumela
Kukho ezinye izinto ezimbalwa ezifuneka ziphawulwe malunga nemithetho yentlawulo yaseMary yokufa:
- Umlinganiselo ophezulu weRhafu waseRwanda uza kuhlala kwi-16%.
- Isakhiwo esitshatileyo somtshato siya kukwazi ukwenza ukhetho oluseMaldinho kuphela lokuphatha ithemba lokuba umlingane ohlala kuyo nguye oyedwa ofumana inzuzo "(" QTIP Trust "efutshane) ngenjongo yokubala i-Maryland estate irhafu kwiminyaka apho kusekho umda phakathi kokuxolelwa kwerhafu yeRondon kunye nokukhululwa komthetho. Ngaloo ndlela, abahlali abatshatileyo baseMaldinha abafa phakathi kuka-2014 no-2018 baya kukwazi ukuhlawula ukuhlawulwa kweentlawulo zombini zaseMaldan nase-federal emva kokufa komlingane ohlalayo usebenzisa icebo le-ABC .
- I-Maryland enye yezinto ezimbini (iNew Jersey enye enye) eqokelela iirhafu zombuso kunye nerhafu yelifa lelizwe. Umthetho omtsha awuzange wenze naluphi utshintsho kwiRhafu kaMasipala. Jonga kwi- Overview yeMithetho yeMali yeRhafu yeMary ukuze uthole ulwazi olungakumbi malunga nale ntlawulo yaseRondon yokufa.