MD SB277

Expands venue options for probate of non-U.S. domiciled decedents to include counties where the decedent last resided in Maryland, where causes of action arose, where the personal representative is located, where beneficiaries reside, or where a financial institution with which the decedent had agreements may be sued

Establishes that for Maryland inheritance tax purposes, the situs of intangible personal property is the domicile of the decedent, rather than the location of instruments evidencing the property

Repeals the existing inheritance tax exemption for personal property passing from nonresident decedents who resided in states or foreign countries with reciprocal exemptions or no death taxes on Maryland residents' property

Applies retroactively to estates opened on or after July 1, 2026, with inheritance tax changes applicable to decedents dying on or after that date

Takes effect July 1, 2026