Bill > HB183

This bill modifies the definition of a "resident" for Maryland income tax purposes by reducing the time threshold for establishing residency from more than 6 months to more than 3 months of the taxable year. Under the proposed change, an individual would be considered a Maryland resident if they maintain a place of abode in the state for more than 3 months, regardless of whether they are officially domiciled in Maryland. This means that individuals who spend a significant portion of the year in Maryland, but may not consider it their permanent home, could now be subject to Maryland state income tax. The bill is set to take effect on July 1, 2025, and will apply to all taxable years beginning after December 31, 2024, giving taxpayers and tax authorities time to prepare for the new residency standard.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0183?ys=2025RS