How Granting Cert in New Hampshire v. Massachusetts Could Impact Pennsylvania and Philadelphia

The U.S. Supreme Court is considering granting cert on a case that could impact Pennsylvania’s ability to collect income taxes from non-residents and the city of Philadelphia’s ability to continue to apply its “requirement of employment” rule for the city’s wage tax. The Court has asked the acting solicitor general to weigh in on New Hampshire v. Massachusetts, a case in which New Hampshire is challenging Massachusetts’ practice of taxing nonresidents who previously worked in-state but now work remotely from home in New Hampshire.