Holzheid v. Comptroller of the Treasury of Md.

When a Maryland resident earns income from sources outside of the State, the income is taxed as though earned in the State. Comptroller v. Wynne , 431 Md. 147 , 156-57, 64 A.3d 453 (2013), aff'd , --- U.S. ----, 135 S.Ct. 1787 , 191 L.Ed.2d 813 (2015). Maryland, though, provides a credit against an individual's State tax liability for income taxes paid to other states levied on income earned in the other states. 1 Maryland Code (1988, 2010 Repl. Vol.), Section 10-703 of the Tax-General Article. 2 Prior to 2013, however, a credit to offset income taxes collected on behalf of Baltimore City and…