Legislation - SB0059

Altering the definition of "resident" under the Maryland income tax law to provide that an individual who maintains a place of abode in the State for more than 3 months, rather than 6 months, of the taxable year is a resident for income tax purposes whether or not the individual is domiciled in the State; and applying the Act to taxable years beginning after December 31, 2024.

Committees

Original:: Budget and Taxation

Details

Cross-filed with: HB0183

Introduced in a prior session as: SB0029 Session: 2007 1st Special Session

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2025

History

Legislation History
Chamber Senate Calendar Date 10/29/2024 Legislative Date 10/29/2024 Action Pre-filed Proceedings
Chamber Senate Calendar Date 1/08/2025 Legislative Date 1/08/2025 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Resident Proceedings
Chamber Senate Calendar Date 1/15/2025 Legislative Date 1/15/2025 Action Hearing 1/22 at 10:30 a.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	10/29/2024	10/29/2024	Pre-filed
Senate	1/08/2025	1/08/2025	First Reading Budget and Taxation
			Text - First - Income Tax - Resident
Senate	1/15/2025	1/15/2025	Hearing 1/22 at 10:30 a.m.

File Code

Subjects

Statutes