Bill > SB59

This bill modifies the definition of a "resident" for Maryland state income tax purposes by changing the time period for determining residency from more than 6 months to more than 3 months of the taxable year. Specifically, an individual will 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 domiciled in Maryland. This change could potentially expand the number of people classified as Maryland residents for tax purposes, which means more individuals might be required to pay 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 criteria.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0059?ys=2025RS