As of January 15, 2015, Maryland’s estate tax exemption of just $1 million will gradually increase over the next four years until it matches the federal exemption, which is projected to be nearly $6 million in 2019 (indexed for inflation).
Maryland’s staggered estate exemption increase is scheduled to be as follows:
2015 exemption: $1.5 million
2016 exemption: $2 million
2017 exemption: $3 million
2018 exemption: $4 million
2019 exemption: Will match the federal exemption (and beyond)
Source: www.natlawreview.com