The Supreme Court declined to hear New Hampshire’s challenge to Massachusetts’s pandemic-era policy of taxing out-of-state residents who used to work in Massachusetts but switched to telecommuting from their New Hampshire homes during the pandemic.
Billions of dollars in income taxes paid by people who worked from home during the pandemic were at stake in this case, and conceivably in other states such as New York that, even in the absence of a public health emergency, collect taxes on nonresident income.
