Legislation - SB0277

Title: Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax
Sponsored by: Senator West
Status: Approved by the Governor - Chapter 503
Analysis: Fiscal and Policy Note (Revised)

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

Opposite:: Judiciary

Committee Testimony

Witness List

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 Vote - Senate - Committee - Judicial Proceedings Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/02/2026 Legislative Date 3/02/2026 Action Favorable with Amendments Report by Judicial Proceedings Proceedings
Chamber Senate Calendar Date 3/03/2026 Legislative Date 2/20/2026 Action Favorable with Amendments {803727/1 Adopted Proceedings 31 Click to view Recorded Media
Chamber Senate Calendar Date 3/03/2026 Legislative Date 2/20/2026 Action Second Reading Passed with Amendments Proceedings 31 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax Proceedings
Chamber Senate Calendar Date 3/05/2026 Legislative Date 2/22/2026 Action Third Reading Passed (43-0) Proceedings 33 Click to view Recorded Media
Chamber House Calendar Date 3/06/2026 Legislative Date 2/25/2026 Action Referred Judiciary Proceedings 34 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Judiciary Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/02/2026 Legislative Date 4/02/2026 Action Favorable Report by Judiciary Proceedings
Chamber House Calendar Date 4/02/2026 Legislative Date 3/17/2026 Action Favorable Adopted Second Reading Passed Proceedings 54 Click to view Recorded Media
Chamber House Calendar Date 4/03/2026 Legislative Date 3/18/2026 Action Third Reading Passed (119-0) Proceedings 55AClick to view Recorded Media
Chamber Senate Calendar Date 4/06/2026 Legislative Date 3/17/2026 Action Returned Passed Proceedings 56 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/12/2026 Legislative Date 5/12/2026 Action Approved by the Governor - Chapter 503 Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
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.
			Vote - Senate - Committee - Judicial Proceedings	Click to view Recorded Media
Senate	3/02/2026	3/02/2026	Favorable with Amendments Report by Judicial Proceedings
Senate	3/03/2026	2/20/2026	Favorable with Amendments {803727/1 Adopted	31 Click to view Recorded Media
Senate	3/03/2026	2/20/2026	Second Reading Passed with Amendments	31 Click to view Recorded Media
			Text - Third - Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax
Senate	3/05/2026	2/22/2026	Third Reading Passed (43-0)	33 Click to view Recorded Media
House	3/06/2026	2/25/2026	Referred Judiciary	34 Click to view Recorded Media
			Vote - House - Committee - Judiciary	Click to view Recorded Media
House	4/02/2026	4/02/2026	Favorable Report by Judiciary
House	4/02/2026	3/17/2026	Favorable Adopted Second Reading Passed	54 Click to view Recorded Media
House	4/03/2026	3/18/2026	Third Reading Passed (119-0)	55AClick to view Recorded Media
Senate	4/06/2026	3/17/2026	Returned Passed	56 Click to view Recorded Media
Post Passage	5/12/2026	5/12/2026	Approved by the Governor - Chapter 503

File Code

Subjects

Statutes