MD HB17

Establishes detailed venue rules for probate of non-domiciled decedents, creating a hierarchy based on whether the decedent was domiciled in the U.S., previously resided in Maryland, or had other connections such as property, causes of action, or financial institution relationships in the state

Repeals the inheritance tax exemption for personal property passing from nonresident decedents who lived in states with reciprocal tax arrangements, expanding Maryland's taxing authority over such transfers

Defines the situs of intangible personal property as the decedent's domicile for inheritance tax purposes, clarifying how Maryland determines taxable property location

Applies venue changes retroactively to estates opened on or after July 1, 2026, and inheritance tax changes to decedents dying on or after July 1, 2026

Takes effect July 1, 2026