SB 277 Maryland Senate · 2026 Regular Session

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

SB 277 changes how Maryland handles probate cases and inheritance tax for people who did not live in Maryland at the time of death. It requires that for inheritance tax purposes, intangible property (like stocks, bank accounts, or investments) is taxed based on the decedent's home state, not where the property is located in Maryland. The bill also repeals an existing exemption that previously allowed nonresident decedents to avoid inheritance tax on personal property passing to heirs. These changes apply retroactively to estates opened before the law took effect.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

Apr 2026

Senate Passage

Apr 2026

House of Delegates Passage

Apr 2026

Signed into Law

May 2026

Introduced Jan 19, 2026 Signed May 12, 2026

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What changed between versions

First - Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax → Third - Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax · 3 edits

MINOR

This bill updates the rules for determining where legal probate cases must be filed in Maryland, specifically adding a new venue option for decedents who previously lived in the state but were domiciled outside the country. It also clarifies how tax situs is determined for certain non-resident estates and organizes the text into a formal chapter structure.

Scope change

The bill expands the scope of venue rules to include a specific category for decedents who resided in Maryland but were not domiciled in the United States, whereas the previous version only covered those domiciled within the US.

SCOPE

Added a new venue option for probate cases involving decedents who previously resided in Maryland but were domiciled outside the United States, allowing cases to be filed in the county where the decedent last resided in the state.

REQUIREMENT

Reorganized the bill text to include a formal 'Chapter' header and updated the explanatory notes regarding how amendments are visually represented in the document.

DEFINITION

Updated the venue rules for non-resident decedents to clarify that the situs of intangible personal property remains the decedent's domicile, even when estate proceedings are opened in Maryland.

Floor votes · Senate Feb 22, 2026 · House of Delegates Mar 18, 2026

How they voted

45–0

Passed · 4 other

Total votes 49

Feb 22, 2026

D Democratic36

32 Yea 4

88% Yea

R Republican13

13 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 12, 2026

Signed into law

Approved by the Governor - Chapter 503

executive

Apr 6, 2026

Upper · Passed

Returned Passed

upper

Apr 3, 2026

Lower · Passed

Third Reading Passed

lower

Apr 2, 2026

Lower · Passed

Favorable Adopted Second Reading Passed

lower

Apr 2, 2026

Lower · Passed

Favorable Report by Judiciary

lower

Mar 18, 2026

House Of Delegates · Passed

House of Delegates Vote: pass (119-0-23)

house of delegates

Mar 6, 2026

Committee

Referred Judiciary

lower

Mar 5, 2026

Upper · Passed

Third Reading Passed

upper

Mar 3, 2026

Upper · Passed

Favorable with Amendments {

upper

Mar 2, 2026

Upper · Passed

Favorable with Amendments Report by Judicial Proceedings

upper

Feb 22, 2026

Senate · Passed

Senate Vote: pass (45-0-4)

senate

Jan 19, 2026

Committee

First Reading Judicial Proceedings

upper

1 primary · 0 co-sponsors