2024 Rank: 23
2023 Rank: 21
Maryland is the 23rd-best state despite offering no meaningful filing or withholding thresholds. This is due to Maryland’s four significant reciprocity agreements with neighboring states that cover 83.2 percent of incoming commuters.
Category | Current Law | Score | Total Possible |
Filing threshold | Global wage threshold | 0 | 10 |
Reciprocity agreements | D.C., Virginia, West Virginia, Pennsylvania | 8.32 | 10 |
Convenience of the employer rule | None | 0 | 0 |
Individual Income Tax Code | 1.84 | 5 | |
Withholding threshold | None | 0 | 10 |
Total Score | 10.16 | 35 |
Ways to Improve:
- Pass filing and withholding thresholds of greater than 30 days
- Seek reciprocity agreements with:
- Delaware: 10.11 percent of incoming commuters
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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