Income Tax - Resident

HB 183 amends Maryland's income tax law by reducing the residency requirement from six to three months. It changes the definition of "resident" to include individuals who maintain a place of abode in Maryland for more than three months during a taxable year, regardless of domicile. This affects non-domiciled individuals who spend significant time in Maryland but do not live there permanently. The bill takes effect July 1, 2025, applying to taxable years beginning after December 31, 2024.