---
type: "Bill"
title: "Maryland Estate Tax - Portability - Time Period for Election"
description: "Maryland Estate Tax - Portability - Time Period for Election"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2023"
identifier: "SB 55"
citation: "Maryland SB 55 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["West"]
version_count: 4
action_count: 17
vote_count: 0
first_action: "2022-11-15"
last_action: "2023-05-16"
source: "openstates"
source_identifier: "ocd-bill/b6241b63-c2b7-4d6a-8abc-920275ff6bc7"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0055?ys=2023RS&search=True"
source_hash: "d419f5225882b7e47fa4f3a9410c2d74075a1691c18e6c0fd475b5be90a0637e"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland SB 55 (2023) — Maryland Estate Tax - Portability - Time Period for Election

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Chapter - Maryland Estate Tax - Portability - Time Period for Election** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/Chapters_noln/CH_713_sb0055e.pdf)
2. **Enrolled - Maryland Estate Tax - Portability - Time Period for Election** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0055e.pdf)
3. **First - Maryland Estate Tax - Portability - Time Period for Election** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0055f.pdf)
4. **Third - Maryland Estate Tax - Portability - Time Period for Election** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0055t.pdf)

## Sponsors

- West — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-11-15** Pre-filed `introduction`
- **2023-01-11** First Reading Budget and Taxation `referral-committee`
- **2023-01-12** Hearing 1/19 at 1:30 p.m.
- **2023-02-01** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2023-02-02** Favorable Adopted `committee-passage-favorable`
- **2023-02-02** Second Reading Passed
- **2023-02-06** Third Reading Passed `passage`
- **2023-02-09** Referred Ways and Means `referral-committee`
- **2023-03-06** Hearing 3/23 at 1:00 p.m.
- **2023-03-30** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2023-03-30** Favorable with Amendments { `committee-passage-favorable`
- **2023-03-30** Second Reading Passed with Amendments
- **2023-04-04** Third Reading Passed `passage`
- **2023-04-07** Senate Concurs House Amendments
- **2023-04-07** Third Reading Passed `passage`
- **2023-04-07** Passed Enrolled
- **2023-05-16** Approved by the Governor - Chapter 713 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b6241b63-c2b7-4d6a-8abc-920275ff6bc7`. Confidence: reported (aggregated from official Maryland legislature records).