Inheritance Tax
Maryland 2025 Regular Session
Inheritance Tax - Beneficiaries of Limited Means - Installment Payments [HB-245]
Requiring a register of wills to allow an installment payment plan for the inheritance tax to be paid by a certain beneficiary of limited means under certain circumstances and subject to certain limitations; and applying the Act to all decedents dying on or after July 1, 2025.
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Gettr Maryland 2024 Regular Session
Inheritance Tax - Exemptions - Maximum Property Value [HB-442]
Increasing the maximum value of property exempted from the inheritance tax from $1,000 to $25,000.
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Maryland 2024 Regular Session
Inheritance Tax - Beneficiaries of Limited Means - Installment Payments [HB-100]
Requiring a certain register of wills to allow an installment payment plan for the inheritance tax to be paid by a certain beneficiary of limited means under certain circumstances and subject to certain limitations.
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Maryland 2023 Regular Session
Estates and Trusts – Registered Domestic Partnerships [HB-755]
Establishing requirements for the registration and termination of domestic partnerships with the register of wills; repealing provisions on legitimacy and illegitimacy of children and providing for the parentage of a child born or conceived by registered domestic partners; requiring the register of wills to recognize as domestic partnerships relationships established under the laws of other jurisdictions if the laws are substantially similar to the provisions of the Act; etc.
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Maryland 2023 Regular Session
Estates and Trusts - Registered Domestic Partnerships [SB-792]
Establishing requirements for the registration and termination of domestic partnerships with the register of wills; repealing provisions on legitimacy and illegitimacy of children and providing for the parentage of a child born or conceived by registered domestic partners; requiring the register of wills to recognize as domestic partnerships relationships established under the laws of other jurisdictions if the laws are substantially similar to the provisions of the Act; etc.
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Maryland 2023 Regular Session
Inheritance Tax - Repeal [SB-432]
Repealing the inheritance tax; and applying the Act to decedents dying after June 30, 2023.
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Maryland 2023 Regular Session
Inheritance Tax Rate – Beneficiaries of Limited Means [HB-100]
Altering, under certain circumstances, the inheritance tax due on certain real property that passes from a decedent to or for the use of certain beneficiaries of limited means.
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Maryland 2018 Regular Session
Inheritance Tax - Exemption - Nieces and Nephews [SB-980]
Providing an exemption from the inheritance tax for property that passes from a decedent to or for the use of a niece or nephew of the decedent.
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Maryland 2018 Regular Session
Inheritance Tax – Perpetual Conservation Easement – Farming Purposes – Exemption [HB-198]
Providing an exemption from the inheritance tax for real property subject to a certain perpetual conservation easement that passes from a decedent to a niece or nephew of the decedent; requiring the recapture of certain inheritance tax under certain circumstances; and applying the Act to decedents dying after December 31, 2017.
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Maryland 2018 Regular Session
Inheritance Tax - Repeal [HB-1707]
Repealing the inheritance tax; and applying the Act to decedents dying after December 31, 2017.
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Maryland 2018 Regular Session
Inheritance Tax - Exemption - Nieces and Nephews [HB-1374]
Providing an exemption from the inheritance tax for property that passes from a decedent to or for the use of a niece or nephew of the decedent.
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Maryland 2019 Regular Session
Inheritance Tax - Exemption - Nieces and Nephews [SB-510]
Providing an exemption from the inheritance tax for property that passes from a decedent to or for the use of a niece or nephew of the decedent; repealing a certain exemption to the inheritance tax made obsolete by the Act; and applying the Act to decedents dying after June 30, 2019.
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Maryland 2019 Regular Session
Tax Liens - Expiration [SB-484]
Providing that certain tax liens on certain real property or certain personal property terminate 20 years after the date of assessment; increasing, from 4 to 20, the number of years that a lien for unpaid inheritance tax continues under certain circumstances; etc.
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Maryland 2019 Regular Session
Code Revision - Estates and Trusts [SB-398]
Revising, restating, and recodifying the laws of this State relating to estates and trusts; clarifying language; making certain technical and stylistic changes; providing for the construction of the Act; and authorizing the publisher of the Annotated Code to make certain corrections in a certain manner.
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Maryland 2019 Regular Session
Estates and Trusts - Elective Share of Surviving Spouse [SB-192]
Repealing certain provisions of law relating to a surviving spouse making an election to take a certain share of the net estate of the decedent; providing that the purpose of the Act is to ensure that the surviving spouse is reasonably provided for during the surviving spouse's lifetime; providing that a surviving spouse may take a certain elective share amount of a certain estate subject to election; establishing the priority to be used in determining the sources from which a certain elective share amount is payable; etc.
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Maryland 2019 Regular Session
Estates and Trusts - Elective Share of Surviving Spouse [HB-99]
Repealing certain provisions of law relating to a surviving spouse making an election to take a certain share of the net estate of the decedent, instead of that designated under the will, to ensure the surviving spouse is reasonably provided for during the surviving spouse's lifetime; providing that a surviving spouse may take a certain elective share amount of a certain estate subject to election; establishing the priority to be used in determining the sources from which a certain elective share amount is payable; etc.
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Maryland 2019 Regular Session
Inheritance Tax - Exemption - Nieces and Nephews [HB-636]
Providing an exemption from the inheritance tax for property that passes from a decedent to or for the use of a niece or nephew of the decedent; repealing a certain exemption to the inheritance tax made obsolete by the Act; and applying the Act to decedents dying after June 30, 2019.
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Maryland 2016 Regular Session
Inheritance Tax - Exemption - Cousins [SB-1089]
Providing an exemption from the inheritance tax for property that passes to a cousin of a decedent if the decedent does not have specified surviving relatives.
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Maryland 2016 Regular Session
Comptroller - Taxpayer Protection Act [HB-162]
Altering the definition of "public record" to exclude specified documents about State employees' salaries; authorizing specified employees of the Comptroller's Office to act as police officers when enforcing specified tax laws; requiring a tax collector to impose a penalty on specified paid tax preparers not to exceed 100% of the underpayment of tax resulting from a false return filed with the intent to evade the payment of tax; etc.
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South Dakota 2014 Regular Session
Repeal certain provisions imposing the inheritance tax and the estate tax. [HB-1057]
Repeal certain provisions imposing the inheritance tax and the estate tax.