# Maryland HB 0017: Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax Maryland HB 0017, Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax, is a 2026 Regular Session House bill sponsored by Jon S. Cardin (Democratic); status signed, last action 2026-05-12 (Approved by the Governor - Chapter 504); PRIA reads it as touching household money (as of 2026-10-11). - Canonical: https://policyrisk.com/state-bill/MD-HB0017-2026RS - As of: 2026-10-11 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Maryland HB 0017 - State: Maryland - Session: 2026 Regular Session - Title: Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax - Status: signed - Chamber: House - Introduced: 2025-10-22 - Last action: 2026-05-12, Approved by the Governor - Chapter 504 - Sponsor: Jon S. Cardin (Democratic) - Cosponsors: 5 - Subjects: Estates and Trusts, Taxes - Miscellaneous, Beneficiaries, Courts -see also- AppCt; Circuit; District; Orphans'; etc., Death -see also- Homicide; Murder; Wrongful Death, Estates and Trusts -see also- Beneficiaries, Exemptions, Financial Institutions -see also- Banks; Credit Unions; etc., Inheritance Tax, Personal Property, Personal Representatives, Petitions, Real Property, Residency -see also- Immigrants and Citizenship - Touches household money: yes - Roll calls: 3 (310 yes, 0 no in all) - Economic provisions PRIA read: 2 ## Summary No summary available. ## Bill overview: provisions PRIA read - More inheritances taxed, home state decides: mixed, medium. 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 no… - Where to file a Maryland probate: mixed, low. 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 the… ## Sponsors and cosponsors - Sponsor: Jon S. Cardin (Democratic), House - Cosponsor: Frank M. Conaway (Democratic), House - Cosponsor: Susan K. McComas (Republican), House - Cosponsor: Gary Simmons (Democratic), House - Cosponsor: Nicole A. Williams (Democratic), House - Cosponsor: Jamila J. Woods (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-09 | House | Third Reading Passed | pass | 132 | 0 | 4 | | 2026-04-08 | Senate | Third Reading Passed | pass | 43 | 0 | 2 | | 2026-02-26 | House | Third Reading Passed | pass | 135 | 0 | 1 | ## Actions (18) - 2026-05-12: Approved by the Governor - Chapter 504 - 2026-04-09: Passed Enrolled (House) - 2026-04-09: Third Reading Passed (132-0) (House) - 2026-04-09: House Concurs Senate Amendments (House) - 2026-04-08: Third Reading Passed (43-0) (Senate) - 2026-04-07: Second Reading Passed with Amendments (Senate) - 2026-04-07: Favorable with Amendments {183227/1 Adopted (Senate) - 2026-04-06: Favorable with Amendments Report by Judicial Proceedings (Senate) - 2026-02-27: Referred Judicial Proceedings (Senate) - 2026-02-26: Third Reading Passed (135-0) (House) - 2026-02-25: Second Reading Passed with Amendments (House) - 2026-02-25: Favorable with Amendments {743726/1 Adopted (House) - 2026-02-25: Favorable with Amendments Report by Judiciary (House) - 2026-01-16: Hearing 2/04 at 1:00 p.m. (House) - 2026-01-16: Hearing canceled (House) - 2026-01-16: Hearing 2/04 at 2:00 p.m. (House) - 2026-01-14: First Reading Judiciary (House) - 2025-10-22: Pre-filed (House) ## Bill text - Enacted, 2026-05-12: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_504_hb0017e.pdf) - Enrolled, 2026-04-09: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0017e.pdf) - Third Reading, 2026-02-25: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0017t.pdf) - First Reading, 2026-01-14: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0017f.pdf) ## Related bills - SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - Authorization (became law) - SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishment (became law) - SB 0244: Code Revision - Health - Maryland Medical Assistance Program (became law) - SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act) (became law) - SB 0016: Child Support - Earnings Withholdings Limits (became law) - HB 0529: Code Revision - Health - Maryland Medical Assistance Program (became law) ## Sources - [Enacted (PDF)](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_504_hb0017e.pdf) - [Enrolled (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0017e.pdf) - [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0017t.pdf) - [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0017f.pdf) ## Related - [SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - A…](https://policyrisk.com/state-bill/MD-SB0496-2026RS) - [SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishm…](https://policyrisk.com/state-bill/MD-SB0366-2026RS) - [SB 0244: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-SB0244-2026RS) - [SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-…](https://policyrisk.com/state-bill/MD-SB0148-2026RS) - [SB 0016: Child Support - Earnings Withholdings Limits](https://policyrisk.com/state-bill/MD-SB0016-2026RS) - [HB 0529: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-HB0529-2026RS) - [Maryland bills](https://policyrisk.com/states/maryland/bills) - [Maryland state hub](https://policyrisk.com/states/maryland) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/MD-HB0017-2026RS (as of 2026-10-11).