Nahhhhh...have to keep in mind that National Guard members, and even Military Reserve units will file taxes between states as any normal civilian. Only if they get activated to full active duty does their state get locked in.
Reciprocal state tax agreements would still apply, but MD/Del don't have one. Not sure if there might be any state exemptions for NG pay in either state.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
