WOW! The Frosh Amendment (to SB2) has another doozy!
First, here's the text:
QUOTE
BY: Senator Frosh AMENDMENTS TO SENATE BILL 2
(First Reading File Bill) AMENDMENT NO. 1
On page 1, in line 5, after “individuals;” insert “altering the definition of
“resident” under the Maryland income tax;”.
On page 2, in line 44, after “4-105(b),” insert “10-101(k)(1)(i),”.
AMENDMENT NO. 2
On page 4, after line 2, insert:
“10-101.
(k) (1) “Resident” means:
(i) an individual, other than a fiduciary, who:
1. is domiciled in this State on the last day of the taxable
year; or
2. for more than [6] 3 months of the taxable year,
maintained a place of abode in this State, whether domiciled in this State or not;”.
UNQUOTE
I know we are all up-in-arms about the change from 6 months to only 3 (part 2),
But the idea that someone visiting for the holidays, even if they just spend Dec. 30th overnight, could be considered "domiciled" in the state because they were here on the last day of the year?? That is reeee-diculous! Please tell me that isn't in the current law, pretty-please!