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You need to look at the specific rules in that state. Usually if you spend 183+ days in a year plus a residence that’s enough for the imposition of tax in that state.
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I guess so many people are doing it this year they’re just not looking
That is something the Associate really should want to figure out now rather than April 15, 2021, when income tax returns are filed.
And, unless the Associate is licensed to practice in both jurisdictions, they also should contact their bar association and the bar association for where their vacation home is to ensure there are no relevant bar rules in either jurisdiction that they need to be mindful of.
I’d recommend asking an accountant.