Amicus Brief in New Hampshire vs. Massachusetts

The Tax Foundation of Hawaii has joined in a “friend of the court” brief of the National Taxpayers Union Foundation in New Hampshire v. Massachusetts, No. 22O154 in the Supreme Court of the United States.  This case was brought because Massachusetts apparently has gone after New Hampshire residents who previously commuted to Massachusetts, but are no longer commuting because they are staying at home.  New Hampshire is, of course, taxing their earnings because the residents work there, but Massachusetts wants to tax them too, saying they used to have nexus with Massachusetts so they still need to pay Massachusetts.

A copy of the brief is here:  22O154 National Taxpayers Union Foundation

The site SCOTUSblog tracks cases docketed in the Supreme Court of the United States.  Track this case here.  You will be able to view or download documents such as the Petition for Leave to File a Bill of Complaint and the State of Massachusetts’ opposition brief.