New Hampshire is suing that State of Massachusetts in the US Supreme court. MA says it can levy a personal income tax on New Hampshire residents whose job is based out of Massachusetts, but have not physically worked in Massachusetts since COVID began. New Hampshire has no broad based personal income tax. The outcome of the case will affect many states including high tax states such as New York, New Jersey, and California. The US solicitor general says individual NH tax payers should sue, not the State of New Hampshire. The US Supreme court has not responded yet.
