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MarylandHB 00172026 Regular SessionHouseWALLET

Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax

Sponsored By: Jon S. Cardin (Democratic)

Signed by Governor

Estates and TrustsTaxes - MiscellaneousBeneficiariesCourts -see also- AppCt; Circuit; District; Orphans'; etc.Death -see also- Homicide; Murder; Wrongful DeathEstates and Trusts -see also- BeneficiariesExemptionsFinancial Institutions -see also- Banks; Credit Unions; etc.Inheritance TaxPersonal PropertyPersonal RepresentativesPetitionsReal PropertyResidency -see also- Immigrants and Citizenship

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 0 costs, 2 mixed.

More inheritances taxed, home state decides

Beginning July 1, 2026, for deaths on or after that date, Maryland uses the decedent’s home state to locate intangible assets for inheritance tax. If the person lived in Maryland, their intangible assets are Maryland‑situs for this tax. If they lived outside Maryland, their intangible assets are not treated as in Maryland. The law also ends the old exemption that spared some personal property inherited from nonresidents under reciprocity rules. Beneficiaries can now owe Maryland inheritance tax on personal property from a nonresident decedent when the property has a taxable Maryland situs, unless another exemption applies.

Where to file a Maryland probate

Beginning July 1, 2026, probate must be filed in the proper Maryland county. If the decedent was domiciled in Maryland, file in their county of domicile. If they were domiciled in the U.S. but not Maryland, file where you believe most of their Maryland property by value was located at death. If they were not U.S.-domiciled but once lived in Maryland, file where they last lived in Maryland. If they never lived in Maryland and were not U.S.-domiciled, you may file in a Maryland county tied to listed contacts (such as where most in‑State property by value was located, a related claim arose, the personal representative lives or has a main office, interested persons live, or a Maryland‑regulated financial institution may be sued). Only one county may keep the case; the first court to receive a filing decides venue and may transfer it. For venue, real and tangible items use their physical location, and intangibles use the location of the instrument or the debtor’s residence; opening the estate does not change that.

Sponsors & Cosponsors

Sponsor

  • Jon S. Cardin

    Democratic • House

Cosponsors

  • Frank M. Conaway

    Democratic • House

  • Susan K. McComas

    Republican • House

  • Gary Simmons

    Democratic • House

  • Nicole A. Williams

    Democratic • House

  • Jamila J. Woods

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 310 • No: 0

House vote • 4/9/2026

Third Reading Passed

Yes: 132 • No: 0 • Other: 4

Senate vote • 4/8/2026

Third Reading Passed

Yes: 43 • No: 0 • Other: 2

House vote • 2/26/2026

Third Reading Passed

Yes: 135 • No: 0 • Other: 1

Actions Timeline

  1. Approved by the Governor - Chapter 504

    5/12/2026

  2. Passed Enrolled

    4/9/2026House

  3. Third Reading Passed (132-0)

    4/9/2026House

  4. House Concurs Senate Amendments

    4/9/2026House

  5. Third Reading Passed (43-0)

    4/8/2026Senate

  6. Second Reading Passed with Amendments

    4/7/2026Senate

  7. Favorable with Amendments {183227/1 Adopted

    4/7/2026Senate

  8. Favorable with Amendments Report by Judicial Proceedings

    4/6/2026Senate

  9. Referred Judicial Proceedings

    2/27/2026Senate

  10. Third Reading Passed (135-0)

    2/26/2026House

  11. Second Reading Passed with Amendments

    2/25/2026House

  12. Favorable with Amendments {743726/1 Adopted

    2/25/2026House

  13. Favorable with Amendments Report by Judiciary

    2/25/2026House

  14. Hearing 2/04 at 1:00 p.m.

    1/16/2026House

  15. Hearing canceled

    1/16/2026House

  16. Hearing 2/04 at 2:00 p.m.

    1/16/2026House

  17. First Reading Judiciary

    1/14/2026House

  18. Pre-filed

    10/22/2025House

Bill Text

  • Enacted

    5/12/2026

    PDF

  • Enrolled

    4/9/2026

    PDF

  • Third Reading

    2/25/2026

    PDF

  • First Reading

    1/14/2026

    PDF

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