Legislation - SB0277

Title: Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax
Sponsored by: Senator West
Status: In the Senate - Hearing 2/03 at 2:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Altering certain criteria for determining the venue for administrative or judicial probate of decedents who were not domiciled in the State; providing that, for purposes of the application of the Maryland inheritance tax, the situs of intangible personal property is the domicile of the decedent; repealing a certain exemption from the Maryland inheritance tax for personal property that passes from a nonresident decedent; etc.

Committees

Original:: Judicial Proceedings Click to view Recorded Media

Details

Cross-filed with: HB0017

Bill File Type: Regular

Effective Date(s): July 1, 2026

History

Legislation History
Chamber Senate Calendar Date 1/19/2026 Legislative Date 1/19/2026 Action First Reading Judicial Proceedings Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax Proceedings
Chamber Senate Calendar Date 1/20/2026 Legislative Date 1/20/2026 Action Hearing 2/03 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 1/27/2026 Legislative Date 1/27/2026 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 1/27/2026 Legislative Date 1/27/2026 Action Hearing 2/03 at 2:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	1/19/2026	1/19/2026	First Reading Judicial Proceedings
			Text - First - Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax
Senate	1/20/2026	1/20/2026	Hearing 2/03 at 1:00 p.m.
Senate	1/27/2026	1/27/2026	Hearing canceled
Senate	1/27/2026	1/27/2026	Hearing 2/03 at 2:00 p.m.

File Code

Subjects

Statutes