MD SB59 | 2025 | Regular Session
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 8 2025 - 25% progression
Action: 2025-01-15 - Hearing 1/22 at 10:30 a.m.
Pending: Senate Budget and Taxation Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 8 2025 - 25% progression
Action: 2025-01-15 - Hearing 1/22 at 10:30 a.m.
Pending: Senate Budget and Taxation Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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.
Title
Income Tax - Resident
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2025-01-15 | Senate | Hearing 1/22 at 10:30 a.m. |
| 2025-01-08 | Senate | First Reading Budget and Taxation |
| 2024-10-29 | Senate | Pre-filed |
Same As/Similar To
HB183 (Crossfiled) 2025-01-13 - Hearing 1/30 at 1:00 p.m.
Subjects
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 10 | 101 | (n/a) | See Bill Text |
Maryland State Sources
| Type | Source |
|---|---|
| Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0059?ys=2025RS |
| Text | https://mgaleg.maryland.gov/2025RS/bills/sb/sb0059f.pdf |
