HB 17 Maryland House of Delegates · 2026 Regular Session

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

HB 17 changes where probate cases are filed for people who died without Maryland residence and updates Maryland's inheritance tax rules for non-resident estates. It requires that for non-resident decedents, the tax on intangible property (like stocks or bank accounts) is based on where the decedent lived (their domicile), not where the property is located. The bill also repeals a previous exemption that allowed non-resident decedents to avoid inheritance tax on personal property passing to heirs. These changes apply retroactively to all applicable cases.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Oct 2025

Committee Review

Apr 2026

House of Delegates Passage

Apr 2026

Senate Passage

Apr 2026

Signed into Law

May 2026

Introduced Oct 22, 2025 Signed May 12, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

Third - Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax → Enrolled - Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax · 2 edits · May 12, 2026

MINOR

The bill has been enrolled and formally adopted, moving from a draft proposal to an official state law. The text includes minor formatting updates, such as adding a 'Proofreaders' section and adjusting header styles, but the core legal language regarding venue for probate and inheritance tax rules remains substantively identical to the original draft.

Scope change

The bill's scope and applicability remain unchanged; it continues to govern venue for probate cases and inheritance tax situs rules in Maryland.

TECHNICAL

Updated document headers and added a 'Proofreaders' signature block to reflect the bill's transition from a draft to an enrolled, final version.

Adjusted line breaks and spacing in the legal text to align with standard enrolled bill formatting conventions.

Floor votes · Senate Mar 20, 2026 · House of Delegates Mar 24, 2026

How they voted

45–0

Passed · 4 other

Total votes 49

Mar 20, 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

Amendments

May 12, 2026

Signed into law

Approved by the Governor - Chapter 504

executive

Apr 9, 2026

Lower · Passed

Passed Enrolled

lower

Apr 9, 2026

Lower · Passed

Third Reading Passed

lower

Apr 9, 2026

Introduced

House Concurs Senate Amendments

lower

Apr 8, 2026

Upper · Passed

Third Reading Passed

upper

Apr 7, 2026

Upper · Passed

Favorable with Amendments {

upper

Apr 6, 2026

Upper · Passed

Favorable with Amendments Report by Judicial Proceedings

upper

Mar 24, 2026

House Of Delegates · Passed

House of Delegates Vote: pass (132-0-10)

house of delegates

Mar 20, 2026

Senate · Passed

Senate Vote: pass (45-0-4)

senate

Feb 27, 2026

Committee

Referred Judicial Proceedings

upper

Feb 26, 2026

Lower · Passed

Third Reading Passed

lower

Feb 25, 2026

Lower · Passed

Favorable with Amendments {

lower

Feb 25, 2026

Lower · Passed

Favorable with Amendments Report by Judiciary

lower

Jan 14, 2026

Committee

First Reading Judiciary

lower

Oct 22, 2025

Introduced

Pre-filed

lower

6 primary · 0 co-sponsors