Maryland Inheritance Tax - Exemption - Spouses of Predeceasing Descendants

House Bill 443 (Chapter 674, Acts of 2010)

This Act amends Section 7-203(b) of the Tax-General Article to provide an exemption from the inheritance tax for property that passes from a decedent to or for the use of a surviving spouse of a deceased child or of a deceased lineal descendant of a child of the decedent who was married to the child or lineal descendant of the child at the time of the child's or lineal descendant's death. Under the terms of this provision, "surviving spouse" means a surviving spouse who has not remarried.

This Act takes effect July 1, 2010, and will be applicable to decedents dying after July 1, 2010.