New Jersey to End Temporary Tax Rules for Pandemic Remote Work

New Jersey plans this fall to end a temporary slate of tax rules imposed as many employees were forced to work from home during shutdowns tied to the Covid-19 pandemic.

This week’s announcement—which means the state goes back to its longstanding policy of taxing income based on the location where a service or job is performed—comes even as the highly infectious Delta variant of Covid-19 is driving up case counts and hospitalizations across the country, and many have still not returned to their home offices or are at least working remotely part-time.

“This is a return ...