A group of states joined a U.S. Supreme Court battle that could determine whether jurisdictions can tax the income of remote workers who are no longer commuting to the office.
New Jersey, along with Connecticut, Hawaii and Iowa, submitted an amicus brief on Tuesday in a lawsuit that challenges the authority of states to tax nonresidents’ income while they’ve been working from home.
At the center of the controversy is a court case between New Hampshire and Massachusetts. The Bay State has been taxing New Hampshire residents who have been working remotely since the pandemic, spurring the Granite State to file suit against Massachusetts in October.
New Jersey’s brief supports New Hampshire’s position.