Typical comp shape
Machine learning researchers usually earn ppus or rsu at ai labs. Common employers include OpenAI, Anthropic, DeepMind, Google Research. OpenAI PPUs and Anthropic profit-share units carry unusual tax treatment that standard RSU planning does not cover.
What Maryland changes
In Maryland, every RSU vest, NSO exercise, and ESPP purchase carries 5.75% state tax on top of federal. For a senior machine learning researcher with $300k+ of equity income, the state layer routinely adds $25-45k to the annual bill.
Planning cadence
For a machine learning researcher in Maryland, the three planning windows are: after each RSU vest (withholding check and sell-vs-hold), before any ISO exercise (AMT model at federal only), and in Q4 (estimated tax top-up to clear the safe harbor).