No, the unemployment is not taxable in Michigan. Michigan only taxes unemployment if the taxpayer is a resident at the time he received it.
He would have to include the 1099-G income for Maryland because Maryland state resident report all income regardless of source. If he would have been required to pay tax to Michigan, he would be able to receive a credit for the taxes paid. Maryland did allow exclusion for pandemic payments received in 2020 and 2021 on the 2020 and 2021 tax returns, but it does not have the exclusion in p-lace for 2024 returns.
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