{"id":9243,"date":"2024-04-22T17:12:27","date_gmt":"2024-04-22T17:12:27","guid":{"rendered":"https:\/\/ncjolt.org\/?p=9243"},"modified":"2024-04-22T17:12:27","modified_gmt":"2024-04-22T17:12:27","slug":"remote-work-tax-fights-modifications-to-the-convenience-of-the-employer-rule","status":"publish","type":"post","link":"https:\/\/journals.law.unc.edu\/ncjolt\/articles\/remote-work-tax-fights-modifications-to-the-convenience-of-the-employer-rule\/","title":{"rendered":"REMOTE WORK TAX \u201cFIGHTS\u201d: MODIFICATIONS TO THE \u201cCONVENIENCE OF THE EMPLOYER\u201d RULE"},"content":{"rendered":"<a href=\"https:\/\/journals.law.unc.edu\/ncjolt\/wp-content\/uploads\/sites\/4\/2024\/04\/Brown-Final.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-mobile-width=\"500\"  data-scrollbar=\"none\" data-download=\"off\" data-tracking=\"on\" data-newwindow=\"on\" data-pagetextbox=\"off\" data-scrolltotop=\"off\" data-startzoom=\"100\" data-startfpzoom=\"100\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">Brown-Final<br\/><\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n\n\n\n<p><em>As remote work has become integral to the American workforce, the inefficient taxation mechanics of the \u201cconvenience of the employer\u201d 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 \u201cfights.\u201d Tax \u201cfights,\u201d 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 (\u201cN.Y.\u201d) legislature modify its \u201cconvenience of the employer\u201d rule to make the \u201cbona fide employer office\u201d test easier to satisfy, which takes a swing at preventing future tax conundrums in an unpredictable world.&nbsp;<\/em><\/p>\n\n\n\n<p><strong>PDF: <\/strong>http:\/\/journals.law.unc.edu\\\/ncjolt\/wp-content\/uploads\/sites\/4\/2024\/04\/Brown-Final.pdf<\/p>\n\n\n\n<p><strong>Author:<\/strong> <strong>Benjamin Brown<\/strong><\/p>\n\n\n\n<p><strong>Volume 25, Issue 4<\/strong> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>As remote work has become integral to the American workforce, the inefficient taxation mechanics of the \u201cconvenience of the employer\u201d 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 <a href=\"https:\/\/journals.law.unc.edu\/ncjolt\/articles\/remote-work-tax-fights-modifications-to-the-convenience-of-the-employer-rule\/\" class=\"more-link\">&#8230;<\/a><\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[5,515,558],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.law.unc.edu\/ncjolt\/wp-json\/wp\/v2\/posts\/9243"}],"collection":[{"href":"https:\/\/journals.law.unc.edu\/ncjolt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.law.unc.edu\/ncjolt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.law.unc.edu\/ncjolt\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.law.unc.edu\/ncjolt\/wp-json\/wp\/v2\/comments?post=9243"}],"version-history":[{"count":3,"href":"https:\/\/journals.law.unc.edu\/ncjolt\/wp-json\/wp\/v2\/posts\/9243\/revisions"}],"predecessor-version":[{"id":9252,"href":"https:\/\/journals.law.unc.edu\/ncjolt\/wp-json\/wp\/v2\/posts\/9243\/revisions\/9252"}],"wp:attachment":[{"href":"https:\/\/journals.law.unc.edu\/ncjolt\/wp-json\/wp\/v2\/media?parent=9243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.law.unc.edu\/ncjolt\/wp-json\/wp\/v2\/categories?post=9243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.law.unc.edu\/ncjolt\/wp-json\/wp\/v2\/tags?post=9243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}