New York's Ill-Advised Taxation of Nonresidents During COVID-19

Abstract

For 2020, New York should tax neither the incomes of nonresident telecommuters nor the incomes of the volunteers who came from across the country to help New York confront the COVID-19 emergency.If New York will not act in this sensible fashion, Congress should. In the next round of coronavirus legislation, Congress can prohibit the states from taxing, for the duration of the coronavirus emergency, the incomes of nonresident telecommuters and out-of-state medical volunteers.

Keywords: COVID-10, New York income taxation, “convenience of the employer” telecommuters, nonresidents, volunteers, Due Process, dormant Commerce Clause