The previous highest bracket, a 5.75% rate for income beyond $300,000, remains intact, while the state tax rate would simplify to a flat 4.7% for married Marylanders earning less than $150,000 a year.

If approved in the budget this spring, some 8.3 million New Yorkers in five tax brackets — those earning up to $323,200 for a jointly filing couple — would benefit from a gradual reduction in ...