{"id":2894,"date":"2021-03-29T15:49:14","date_gmt":"2021-03-29T19:49:14","guid":{"rendered":"https:\/\/www2.law.temple.edu\/10q\/?p=2894"},"modified":"2021-03-29T15:49:14","modified_gmt":"2021-03-29T19:49:14","slug":"how-granting-cert-in-new-hampshire-v-massachusetts-could-impact-pennsylvania-and-philadelphia","status":"publish","type":"post","link":"https:\/\/law.temple.edu\/10q\/how-granting-cert-in-new-hampshire-v-massachusetts-could-impact-pennsylvania-and-philadelphia\/","title":{"rendered":"How Granting Cert in New Hampshire v. Massachusetts Could Impact Pennsylvania and Philadelphia"},"content":{"rendered":"\n

The U.S. Supreme Court is considering granting cert on a case that could impact Pennsylvania\u2019s ability to collect income taxes from non-residents and the city of Philadelphia\u2019s ability to continue to apply its \u201crequirement of employment\u201d rule for the city\u2019s wage tax. The Court has asked the acting solicitor general to weigh in on New Hampshire v. Massachusetts<\/em>, a case in which New Hampshire is challenging Massachusetts\u2019 practice of taxing nonresidents who previously worked in-state but now work remotely from home in New Hampshire.<\/p>\n\n\n\n

The main issue is whether Massachusetts\u2019 rule violates the Dormant Commerce and Due Process Clauses of the U.S. Constitution. New Hampshire argues that a state has no authority to \u201ctax value earned outside its borders\u201d<\/a> and that income earned by a nonresident cannot constitutionally be taxed by any state other than the state of their residence.<\/p>\n\n\n\n

How does this impact Pennsylvania? Five states, including Pennsylvania, tax non-residents on income earned while working out-of-state. Pennsylvania taxes those nonresidents, unless the non-resident\u2019s employer obligates<\/em> the individual to work out-of-state. Furthermore, in light of Covid, the Pennsylvania Department of Revenue, consistent with Massachusetts\u2019s approach, stated that non-residents working remotely would continue to have Pennsylvania source income for tax purposes<\/a>. Thus, if the Supreme Court were to grant cert in New Hampshire v. Massachusetts<\/a><\/em>, the decision could have a direct impact on Pennsylvania\u2019s ability to tax non-residents working remotely.<\/p>\n\n\n\n

However, the immediate affect would not be staggering because Pennsylvania maintains reciprocity agreements with a number of its neighboring states. In fact, it\u2019s possible that a decision in favor of New Hampshire <\/em>could actually benefit<\/em> Pennsylvania. Because there is no reciprocity between Delaware and Pennsylvania, a Pennsylvania resident working for a Delaware employer will pay both Pennsylvania and Delaware state tax. Pennsylvania, the state of residence, grants a credit against the Pennsylvania tax for the tax paid to Delaware on those wages. Since Delaware\u2019s tax rate is higher, Pennsylvania does not receive any income tax from those individuals. This means Pennsylvania could receive positive tax revenue from that resident if Delaware cannot tax their wages while working remotely from Pennsylvania. However, as remote working becomes more normalized, individuals may start moving to more distant states with which Pennsylvania does not have reciprocity agreements. Such a change in working habits coupled with an adverse decision in New Hampshire v. Massachusetts<\/em> could impact Pennsylvania\u2019s ability to collect tax in those situations.<\/p>\n\n\n\n

But, the potential impact of the case stretches further within Pennsylvania since the outcome of the case may also affect the city of Philadelphia, which utilizes a \u201crequirement of employment\u201d test to determine whether a non-resident is subject to the city\u2019s wage tax. If a non-resident employee is required<\/em> to work from home by their employer, that individual is not subject to the city\u2019s wage tax. However, if that same employee merely chooses<\/em> to work from home, they are subject to the tax. Similar to Pennsylvania, a decision in favor of New Hampshire may negatively impact the city\u2019s policy of taxing non-residents working remotely for their convenience. If the court determines that a state or locality cannot tax work performed outside of its jurisdiction, Philadelphia stands to lose significant tax revenues.<\/p>\n\n\n\n

In today\u2019s age, these \u201crequirement of employment\u201d positions have become a relic\u2014blind to the shifting remote atmosphere and its resultant constitutional quandaries. If the issue is not resolved in New Hampshire v. Massachusetts<\/em>, it is only a matter of time before it resurfaces.<\/p>\n\n\n\n

The full version of the article may be found here<\/a>.<\/p>\n\n\n\n

Jennifer Karpchuk is the co-chair of the State and Local Tax (SALT) Controversy and Planning practice at Chamberlain Hrdlicka. She may be reached at jkarpchuk@chamberlainlaw.com<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

The U.S. Supreme Court is considering granting cert on a case that could impact Pennsylvania\u2019s ability to collect income taxes from non-residents and the city of Philadelphia\u2019s ability to continue to apply its \u201crequirement of employment\u201d rule for the city\u2019s 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\u2019 practice of taxing nonresidents who previously worked in-state but now work remotely from home in New Hampshire.<\/p>\n","protected":false},"author":33,"featured_media":2895,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,9],"tags":[2120,2121,345,2122,2123,246,669,2124,221,2125],"coauthors":[2119],"class_list":["post-2894","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alumni-authored","category-tax","tag-dormant-commerce-clause","tag-due-process-clause","tag-income-tax","tag-new-hampshire-v-massachusetts","tag-nonresidents","tag-pennsylvania","tag-philadelphia","tag-remote-working","tag-u-s-supreme-court","tag-wage-tax","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"\nHow Granting Cert in New Hampshire v. 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