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 Texas changes
Texas has no wage income tax, which is structurally favorable for machine learning researchers with meaningful RSU comp. The savings vs a CA-resident colleague can be $30-60k per year at senior IC levels. That math is why Austin and Seattle are the two top relocation destinations for Bay Area tech workers.
Planning cadence
For a machine learning researcher in Texas, 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). A move-out question — if you're considering leaving Texas for a high-tax state, time it around vesting.