Who is authorized to tax the income of a commuter who doesn’t commute? This question—born of the pandemic and currently pending before the Supreme Court of Ohio—could be coming to a tax bill near you, and soon.
Following the outbreak of Covid-19 in 2020, government orders forced millions of employees to work from home instead of at their usual offices. These orders accelerated a trend which had already begun toward remote and hybrid work and—three years later—is all but entrenched.
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