Maryland SB211 repeals the Maryland estate tax by removing relevant sections from the Annotated Code of Maryland.
Maryland SB211 eliminates the Maryland estate tax by repealing specific sections of the Annotated Code of Maryland, including Article – Tax – General Section 2–801 and 2–802 and the subtitle “Subtitle 8. Maryland Estate Tax Revenue Distribution.” It also removes sections 7–301 through 7–305, 7–305.1, and 7–306 through 7–309 and the subtitle “Subtitle 3. Maryland Estate Tax.” The repeal will take effect on July 1, 2026.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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