Tag Archives: Massachusetts

Solicitor General Urges Supreme Court to Reject New Hampshire’s Challenge to Massachusetts COVID-19 Income Sourcing Rule; New York Breathes a Sigh of Relief While New Hampshire Seethes

On May 25, the acting Solicitor General of the United States filed an amicus brief in New Hampshire v. Massachusetts with the Supreme Court in response to the Court’s January 25 Call for the Views of the Solicitor General.  The brief urges the Court to reject New Hampshire’s motion for leave to file a bill … Continue Reading

Bad News for New York Nonresident Telecommuters: New York Issues COVID-19 Telecommuting Guidance

Without notice or fanfare, the New York Department of Taxation updated guidance on its website to address the application of its “convenience of the employer” rule to COVID-19 telecommuters.  The question of whether New York would consider employees who are working remotely due to the pandemic as doing so for “convenience” or “necessity,” has been … Continue Reading

New Hampshire Brings COVID-19 Tax Dispute to Supreme Court; Case Highlights Challenges Facing Employers and Employees

On Monday, October 19, the State of New Hampshire filed a bill of complaint in the Supreme Court of the United States asserting that its southern neighbor, Massachusetts, is violating its state sovereignty.  The suit attacks Massachusetts’s emergency regulations governing the taxation of income during the COVID-19 state of emergency. Massachusetts enacted a rule pursuant to … Continue Reading
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