Income Tax - Resident

SB 59 changes Maryland's definition of "resident" for income tax purposes by reducing the required time an individual must maintain a place of abode in the state from more than six months to more than three months of the taxable year. This directly affects non-domiciled individuals who spend part of the year in Maryland but do not live there full-time. The bill amends Section 10-101(k)(1)(i) of Maryland's tax code to reflect this lower threshold. The change takes effect July 1, 2025, applying to all taxable years beginning after December 31, 2024.