By Xiaoyuan Zhou. Full Text.
Due in large part to the COVID-19 pandemic, remote teleworking has become the new norm for many professions. This dramatic shift in the workforce has raised serious tax concerns, and it has caused double taxation troubles for millions of remote workers. The fallout from COVID-19 continues to have a significant impact on the ways employers conduct business, with some major companies planning on a remote work mode permanently. This Note examines the current complicated and inconsistent state individual income tax schemes around the country. The goal is to urge Congress and the Supreme Court to reconsider the importance of this longstanding issue, and to help structure an effective state individual income tax system that will propel states to coordinate in eliminating double taxation.