Supreme Court Declines Further Action on New Hampshire v. Massachusetts Remote Work Tax Case

The Supreme Court today denied the motion to file in the New Hampshire v. Massachusetts telework case, involving Massachusetts imposing its income tax on New Hampshire residents who used to commute into Massachusetts but who had stopped doing so due to COVID-19 restrictions. Justices Clarence Thomas and Samuel Alito noted in the order that they would have granted the motion to hear the case. 

The National Taxpayers Union Foundation filed an amicus brief in the case on behalf of itself and 16 other organizations, urging the Court to hear the case and address multistate tax incoherence faced by taxpayers who telecommute and face tax demands from other states. NTUF Vice President of Litigation Joe Bishop-Henchman said of the SCOTUS denial today:

The Court chose to punt today, but telework is here to stay and remote work taxation issues are not going away. This case will not be the last.

I want to thank all the organizations that joined NTUF in our brief to the Court. The Biden administration urged the Court not to take the case, saying it was not an important issue. And Massachusetts just a few days ago dropped its policy going forward, so the Court might have thought the whole issue to be moot. The Court takes only a fraction of the cases submitted to it, and everyone who works in tax knows the odds are even smaller for us. 

In the months since we filed in this case, I heard from many taxpayers facing multistate tax incoherence how much they appreciate us trying to get solutions for them. We will press on toward that goal.

To speak with NTUF Vice President of Litigation Joe Bishop-Henchman, please contact NTUF Vice President of Communications Kevin Glass at 703-299-8670 or at