New Hampshire To Challenge Massachusetts Income Tax Decision In Supreme Court

The governor of New Hampshire on Friday promised a legal challenge to a decision by neighboring Massachusetts to continue taxing New Hampshire residents who normally work in Massachusetts but who have been working from home during the coronavirus pandemic.

New Hampshire Gov. Chris Sununu said the state would file suit in the U.S. Supreme Court on Monday to challenge a final ruling of an emergency regulation issued Friday by the Massachusetts Department of Revenue.

The Republican called the ruling a “direct attack” on New Hampshire and an attempt to “pick the pockets” of its citizens.

“We are going to fight this unconstitutional attempt to tax our citizens every step of the way, and we are going to win,” he said.

The Massachusetts regulation will remain in effect until Dec. 31 or 90 days after the coronavirus state of emergency in Massachusetts is lifted.

Massachusetts has a 5.05% income tax. New Hampshire has no income tax.

Nearly 100,000 New Hampshire residents normally commute to Massachusetts for work.

An email seeking comment was left with a spokesperson for the Massachusetts Department of Revenue.