New York’s Embattled Tax on Remote Workers Faces Key Court Test

A legal battle over New York taxation of out-of-state workers resumes in a Manhattan courtroom this week, in a case some lawmakers hope will reach higher levels and undermine the policy.

Edward Zelinsky, a Cardozo Law School professor, will argue New York owes him a refund for taxes imposed on his income when he worked remotely from his Connecticut home in 2019 and 2020, including when he was unable to access his New York City classroom because of the Covid-19 pandemic.

Lawmakers in states neighboring New York have encouraged these kinds of legal challenges, banking that one could rise as ...