SESSION OF 2000



SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2671



As Recommended by House Committee on

Judiciary





Brief (1)



HB 2671 amends the Probate Code to recognize the differences between the treatment of estates subject to the inheritance tax (when the date of death was before July 1, 1998 and the estate is subject to the Kansas Inheritance Tax Act) and estates subject to the estate tax (when the date of death was after July 1, 1998 and the estate is subject to the Kansas Estate Tax Act).





Background



The bill was recommended by the Judicial Council's Probate Law Advisory Committee.



A member of the Committee spoke in favor of the measure.



The fiscal note indicates no fiscal impact.

1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html