The shift to remote work amid Covid-19 led New Hampshire to file a lawsuit in October, seeking to bar Massachusetts from taxing people who stopped commuting to the state for work because of the outbreak. More than a dozen other states have since filed amicus curiae, or friend-of-the-court, briefs urging the U.S. Supreme Court to take up New Hampshire’s challenge. New Jersey, along with Connecticut, Hawaii and Iowa, filed their own on Dec. 22.

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