Florida Senate - 2013                        COMMITTEE AMENDMENT
       Bill No. SB 492
       
       
       
       
       
       
                                Barcode 564352                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/21/2013           .                                
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       The Committee on Judiciary (Bradley) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 42 and 43
    4  insert:
    5         Section 1. Subsection (4) of section 198.13, Florida
    6  Statutes, is amended to read:
    7         198.13 Tax return to be made in certain cases; certificate
    8  of nonliability.—
    9         (4) Notwithstanding any other provisions of this section
   10  and applicable to the estate of a decedent who dies after
   11  December 31, 2004, if, upon the death of the decedent, a state
   12  death tax credit or a generation-skipping transfer credit is not
   13  allowable pursuant to the Internal Revenue Code of 1986, as
   14  amended:
   15         (a) The personal representative of the estate is not
   16  required to file a return under subsection (1) in connection
   17  with the estate.
   18         (b) The person who would otherwise be required to file a
   19  return reporting a generation-skipping transfer under subsection
   20  (3) is not required to file such a return in connection with the
   21  estate.
   22  
   23  The provisions of this subsection do not apply to estates of
   24  decedents dying after December 31, 2012.
   25  
   26  ================= T I T L E  A M E N D M E N T ================
   27         And the title is amended as follows:
   28         Delete line 2
   29  and insert:
   30         An act relating to estates; amending s. 198.13, F.S.;
   31         deleting a provision that provides that certain
   32         information relating to a state death tax credit or a
   33         generation-skipping transfer credit is not applicable
   34         to estates of decedents dying after a specific date;
   35         amending s. 717.101, F.S.;