REMOTE WORK TAX “FIGHTS”: MODIFICATIONS TO THE “CONVENIENCE OF THE EMPLOYER” RULE
As remote work has become integral to the American workforce, the inefficient taxation mechanics of the “convenience of the employer” rule have been exposed. Instead of allowing nonresident employees to recognize remote work-related savings, certain states subject them to double taxation with nearly unsatisfiable exceptions. Unsurprisingly, constitutional challenges to the rule have repeatedly failed, so states have resorted to engaging in inefficient tax “fights.” Tax “fights,” however, are an improper solution, as they do not solve the burdens on state taxation, employment opportunities, and technological advancements. Instead, this Article proposes that the New York state (“N.Y.”) legislature modify its “convenience of the employer” rule to make the “bona fide employer office” test easier to satisfy, which takes a swing at preventing future tax conundrums in an unpredictable world.
PDF: http://journals.law.unc.edu\/ncjolt/wp-content/uploads/sites/4/2024/04/Brown-Final.pdf
Author: Benjamin Brown
Volume 25, Issue 4