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HB 1097 (2022)

Ban out-of-state income tax on NH work


Prohibits other states charging income tax on work performed by Granite State residents physically within New Hampshire.

This bill is in response to New Hampshire residents who usually work in Massachusetts being taxed while working from home during the COVID-19 emergency. New Hampshire sued over this policy, but the U.S. Supreme Court dismissed the complaint.

The Senate amended the bill to more generally proclaim, "it is declared to be the sovereign interest of the state of New Hampshire that the income from employer-employee relationship such as wage income, salary income, or other employee compensation earned or received by residents of the state of New Hampshire for services entirely performed within the state of New Hampshire shall not be subject to personal income taxation in any other state."

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