The House Judiciary Committee revived yesterday a bill, vetoed last year by President Ford, to exempt an estimated 125 members of Congress who maintain homes in suburban Maryland from paying any Maryland income tax.

Since the measure is opposed by state officials, it is likely to encounter opposition on the House floor from members of the Maryland congressional delegation.

Last year, when the measure originated in the Senate, the House passed it by a vote of 310 to 84. A month later, Ford vetoed it on the grounds that it was wrong for Congress to mandate a change in a state's tax system. No attempt was made to override Ford's veto, and the bill died.

In his veto message, Ford stressed that part of the Maryland tax (Called a "piggyback") is collected in behalf of counties to pay for local public services used by all residents.

Yesterday's approval of the revived bill by the Judiciary Committee sends it to the House floor for action. The measure is sponsored by Rep. George E. Danielson (D-Calif.), who lives in suburban Virginia.

Virginia and the District of Columbia both exempt congressmen from other parts of the country from their income taxes.

The new legislation, identical to last year's, is intended to recognize that members of Congress ordinarily owe income taxes in the states they represent, and should not be liable for a second tax in Maryland.

The measure does not actually mention Maryland. It simply says a senator or representative from another part of the country cannot be required to pay income taxes to the state in which he lieves while attending sessions of Congress.

Although many congressmen complain of the added tax burden put upon them by Maryland, many states have tax rates lower than Maryland's, and some have no income taxes at all, giving those exempted lawmakers a clear financial advantage.

Maryland has reciprocal arrangements with many other states that protect individuals with dual residency, such as congressmen, from paying double taxes.

If an individual owes, for example, $1,000 in taxes to his state of primary residency and would owe $1,500 if his entire income were taxes in Maryland, he would pay the $1,000 to the other state and the remaining $500 to Maryland. If he owed more than $1,500 to his primary state, that would wipe out the debt to Maryland.