Legislation - HB0098

Title: Inheritance Tax - Beneficiaries of Limited Means - Installment Payments
Sponsored by: Delegate Cardin
Status: In the House - Hearing 1/20 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Requiring a register of wills to allow an installment payment plan for the inheritance tax to be paid by a certain beneficiary of limited means under certain circumstances and subject to certain limitations; and applying the Act to all decedents dying on or after July 1, 2026.

Committees

Original:: Ways and Means

Details

Introduced in a prior session as: HB0245 Session: 2025 Regular Session

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2026

History

Legislation History
Chamber House Calendar Date 9/25/2025 Legislative Date 9/25/2025 Action Pre-filed Proceedings
Chamber House Calendar Date 1/14/2026 Legislative Date 1/14/2026 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Inheritance Tax - Beneficiaries of Limited Means - Installment Payments Proceedings
Chamber House Calendar Date 1/13/2026 Legislative Date 1/13/2026 Action Hearing 1/20 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	9/25/2025	9/25/2025	Pre-filed
House	1/14/2026	1/14/2026	First Reading Ways and Means
			Text - First - Inheritance Tax - Beneficiaries of Limited Means - Installment Payments
House	1/13/2026	1/13/2026	Hearing 1/20 at 1:00 p.m.

File Code

Subjects

Statutes