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Photo: Andranik Hakobyan via Shutterstock Photo: Andranik Hakobyan via Shutterstock

“Working from home,” commonly abbreviated to “WFH,” is but one of the innumerable changes to the American workplace brought about by the ongoing health crisis. And it raises a novel question: Are nonresident employees still subject to so-called “commuter taxes,” even when they no longer cross state lines to get to work? Or does the essential nature of WFH render any attempt to collect such assessments a violation of state sovereignty?

That precise issue may very well be resolved by the U.S. Supreme Court in the near future. In New Hampshire v. Massachusetts, ____ U.S. ___ (No. 22 O 154) (filed Oct. 19, 2020), the plaintiff argues that the defendant’s allegedly “temporary” regulations taxing WFH Granite State residents for income earned from Massachusetts employers constitutes an unabashed assault upon New Hampshire’s state sovereignty. As of this writing, the court has asked the Acting Solicitor General for the views of the federal government before deliberating further.

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