Not unless you meet the 39-week "time test" in State B.
Time Test for Employees
:
If
you are an employee, you must work full time for at least 39 weeks
during the first 12 months after you arrive in the general
area of your new job location (39-week test).
Full-time employment depends on what is usual for your type of work in
your
area.
For purposes of this test, the following four rules apply.
1. You count only your full-time work as an employee, not any work you do as a self-employed person.
2. You don't have to work for the same employer for all 39 weeks.
3. You don't have to work 39 weeks in a row.
4. You must work full time within the same general commuting area for all 39 weeks.
Temporary absence from work.
You are considered to have worked
full time during any week you are temporarily absent from work because
of illness,
strikes, lockouts, layoffs, natural
disasters, or similar causes. You are also considered to have worked
full time during
any week you are absent from work for leave
or vacation provided for in your work contract or agreement.
Seasonal work.
If your work is seasonal, you are
considered to be working full time during the off-season only if your
work contract
or agreement covers an off-season period of
less than 6 months. For example, a school teacher on a 12-month contract
who teaches
on a full-time basis for more than 6 months
is considered to have worked full time for the entire 12 months.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.