EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0059*
SENATE BILL 59
Q3 5lr1449
SB 29/1SS07 – B&T (PRE–FILED) CF HB 183
By: Senator Rosapepe
Requested: October 29, 2024
Introduced and read first time: January 8, 2025
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Income Tax – Resident 2
FOR the purpose of altering the definition of “resident” under the Maryland income tax 3
law; and generally relating to the Maryland income tax. 4
BY repealing and reenacting, with amendments, 5
Article – Tax – General 6
Section 10–101(k)(1)(i) 7
Annotated Code of Maryland 8
(2022 Replacement Volume and 2024 Supplement) 9
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 10
That the Laws of Maryland read as follows: 11
Article – Tax – General 12
10–101. 13
(k) (1) “Resident” means: 14
(i) an individual, other than a fiduciary, who: 15
1. is domiciled in this State on the last day of the taxable 16
year; or 17
2. for more than [6] 3 months of the taxable year, maintained 18
a place of abode in this State, whether domiciled in this State or not; 19
2 SENATE BILL 59
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 1
1, 2025, and shall be applicable to all taxable years beginning after December 31, 2024. 2