Connecticut
New Jersey is pushing local telecommuters who work for New York companies to appeal their Empire State tax bills
Telecommuting, a pandemic-era novelty that has become a permanent alternative for many people, has some Connecticut and New Jersey employees of New York-based companies questioning why they still have to pay personal income tax to the Empire State.
Their home states are wondering as well.
Fed up with losing out on hundreds of millions of dollars in tax revenue each year, New Jersey is now offering a state tax credit to residents who work from home and successfully appeal their New York tax assessment. Connecticut is considering a similar measure.
The Garden State’s bounty — a rebate worth roughly half a person’s refund of income taxes they paid to New York for the 2020-2023 period — has been claimed so far by one winning litigant since the state made the offer in July, according to the state’s Division of Taxation. That taxpayer received a $7,797.02 refund for their efforts. Officials hope that person’s windfall will encourage others to follow suit.
Another New Jersey resident who is taking up the state’s offer is Open Weaver Banks, a tax attorney who prefers working from home to braving an “awful” commute into the Big Apple. She’s also filed one of a growing number of similar challenges.
“The process of doing the refund and the appeal isn’t all that intimidating to me,” said Banks, a tax partner at Hodgson Russ LLP. “I’m on New Jersey’s team here. I would like to see more residents doing this. I think they have a really fair point.”
New York requires out-of-state commuters who work for New York-based companies to pay New York income taxes, even if they’ve stopped physically going in to the office most days a week, unless they can satisfy very strict requirements for what constitutes a bona fide home office.
A home office near a specialized track to test new cars, for example, might qualify if it couldn’t be replicated in New York. But a worker with specialized scientific equipment set up in their home that could be duplicated over the border would still have to pay, according to a memorandum from the New York State Department of Taxation.
When the nature of work was upended in 2020, New York should have “softened” these requirements, Banks said. “And they didn’t. They are just standing by and fighting the claims.”
Both neighboring states have implemented “retaliatory” tax rules that affect New Yorkers who work remotely for Connecticut or New Jersey-based companies, but these workforces are far smaller and their overall tax payments don’t make up the difference.
Out-of-state taxpayers paid New York nearly $8.8 billion in 2021 in taxes, roughly 15% of the state’s total income tax revenues, according to the Citizens Budget Commission in New York. Of that, $4.3 billion came from New Jersey taxpayers and $1.5 billion from Connecticut taxpayers.
It’s unclear how much of that was earned at home. But out-of-state employees of New York-based companies who work remotely are increasingly appealing their tax bills, Amanda Hiller, the acting commissioner and general counsel for the New York Department of Taxation and Finance, told state legislators recently.
Hiller acknowledged that New York’s decades-old policy, known as a “convenience of the employer rule,” has created a financial burden for New Jersey and Connecticut, which provide tax credits to their residents for the income taxes they’ve paid New York so they are not double-taxed.
New Jersey’s Division of Taxation said the state’s long-term goal is to have New York’s rule overturned entirely, something that will likely require a taxpayer’s legal challenge to succeed before the U.S. Supreme Court. That could be a tall order: New Hampshire tried to sue Massachusetts for temporarily collecting income tax from roughly 80,000 of its residents who worked from home during the pandemic, and the Supreme Court rejected the complaint without comment.
Officials in New Jersey estimate it could reap as much as $1.2 billion annually if residents working from home for New York companies are taxed at home. Connecticut could recoup about $200 million, its officials say.
Connecticut Gov. Ned Lamont has proposed an initiative similar to New Jersey’s that needs final legislative approval. It’s unclear, however, whether it can pass before the session ends May 8.
“We think it’s an unconstitutional overreach by the state of New York,” Jeffrey Beckham, secretary of Connecticut’s state budget office, said recently. “We think our residents should paying tax to us and they’d be paying at a lower rate.”
Indeed, the top marginal state income tax rate, as of Jan. 1, for individuals in New York is 10.90%. Connecticut’s top rate is 6.99% and New Jersey’s is 10.75%, according to the Tax Foundation.
“An awful lot of people are hurt by these laws,” said Edward Zelinsky, a Connecticut resident, tax law expert and professor at Yeshiva University’s Cardozo School of Law in New York City. “While New York and other states like to pretend that these are wealthy people, the people who are most hurt by this rule are often people of modest income, middle income, people who can’t afford lawyers.”
Zelinksy has been trying, so far without success, to challenge New York’s tax rule for about 20 years, including a pending case over the income he earned working from home while his school was closed due to COVID-19 restrictions.
A small number of states, including Arkansas, Delaware, Nebraska and Pennsylvania, have tax rules similar to New York’s. New Jersey and Pennsylvania have a reciprocal income tax agreement.
Andrew Sidamon-Eristoff, who is in the unique position of being the former New Jersey state treasurer and a former New York commissioner of taxation and finance, believes eventually the right litigant will “get it before the right court to challenge it.”
But former New Jersey state Sen. Steven Oroho, an accountant who commuted for nearly two decades into New York City and who pushed as a legislator to address the inequity, said he’s skeptical of New Jersey’s commitment to the effort, which puts the financial onus of a potentially lengthy and expensive legal challenge on the individual taxpayer.
“New York is very, very aggressive and unfortunately, in my view,” said Oroho, “New Jersey has been extremely passive.”
The Connecticut high school football’s CIAC postseason wrapped up with the state championships this past weekend on Saturday.
Finishing in the No. 1 spot in this week’s final Top 25 rankings out of the Constitution State is Avon Old Farms after they defeated The Williston Northampton School, 35-21, in the Drew Gamere Bowl to end their season a few weeks ago. New Canaan sits right behind as they repeated as Class L champs. Which other teams from around Connecticut high school football deserves to be in the final set of Top 25 rankings for the 2025 campaign?
The Massey Ratings, officially used during the BCS era, is a model that ranks sports teams by analyzing game outcomes, strength of schedule, and margin of victory.
Here are the last Connecticut high school football rankings for 2025, according to Massey as of Dec. 14.
1. Avon Old Farms Beavers
Avon Old Farms (10-0) opened up the Connecticut high school football season by avenging a loss to Brunswick School from last season and have set the tone for the rest of the campaign. The Beavers have a talented offense that’s averaging 40.7 points per game, led by quarterback Matthew Baer, running back Kharon Craig, and offensive tackle Charlie Thom (Notre Dame commitment).
The Beavers have concluded their season play out of the New England Preparatory School Athletic Counci (NEPSAC) when they defeated The Williston Northampton School last week in the Drew Gamere Bowl, 35-21. Avon Old Farms finishes as the No. 1 team in the Connecticut high school football rankings.
2. New Canaan Rams
The defending Class L state champion New Canaan Rams (13-0) have done it once again as they defeated Cheshire, 34-13.
The Rams have won back to back playoff games versus Darien and Weaver with ease, winning by a combined 85-13. New Canaan won its 16th state championship in head coach Lou Marinelli’s legendary career. With the win, New Canaan clinched their fourth undefeated season in program history for the Rams (1968, 1969, 2008, 2025).
New Canaan has used a high-powered offense to cruise past opponents this fall, with quarterback Maddox Hoffman throwing for 1,936 yards and 21 touchdowns. Running back Henry Stein leads the ground game as he’s rushed for 916 yards and seven touchdowns.
3. Choate Rosemary Hall Wild Boars
Choate Rosemary Hall (8-2) saw its 18-game winning streak snapped back in Week 1 when they lost against New Hampshire’s Phillips Exeter Academy in a battle of top-ranked teams in their respective states.
The Wild Boars will finish likely within the Top 5 of the rankings after they ended their 2025 season in exciting fashion as they avenged that defeat by beating Phillips Exeter Academy in the Leon Modeste Bowl in a 44-42 thriller.
In 2024, the Wild Boars had completed their second consecutive perfect season after defeating Brunswick School. They have lost only four games over the last four Connecticut high school football seasons and only allowed only four opponent to score double digits.
The Wild Boars are another prep school that features multiple future Division I players, including Tanner Raymond (Rutgers) and interior offense lineman Will Tellers.
4. St. Thomas More Chancellors
St. Thomas More (1-3) remain steady as the No. 3 team in our latest set of Connecticut high school football rankings after a 50-21 loss to New Jersey’s No. 3 team, Hun School to end their season.
The Chancellors only losses from the 2024 season came against Maryland’s St. Frances Academy, Hun School, and Florida’s IMG Academy, respectively. St. Thomas More doesn’t have anymore scheduled games left on their 2025 slate.
Among the players the Chancellors feature on their roster are four-star edge rusher Alhassan Iddrissu (UCF), cornerback Terron Johnson, running back Malichi Greaves, and linebacker Christian King.
5. Daniel Hand Tigers
The Daniel Hand Tigers (13-1) has dominated in the Class SS playoffs, dominating all three opponents by a combined score of 122-32, after defeating the Killingly Trailblazers, 37-13, on Saturday.
Fueling the Daniel Hand offensive attack is the strong play of senior signal caller Bobby Reh, who has thrown for 2,194 yards and 29 touchdowns to only three mere picks. Junior running back Lucca Boyce leads the ground game with 1,272 yards and 14 touchdowns.
6. St Joseph (8-2)
7. Cheshire Academy (7-3)
8. Windsor (12-1)
9. Brunswick School (6-4)
10. Greenwich (8-2)
11. Newtown (8-2)
12. Killingly (11-1)
13. Fairfield College Preparatory (8-2)
14. Wilton (10-2)
15. The Taft School (5-4)
16. Bunnell (10-3)
17. Kingswood-Oxford School (8-2)
18. Berlin (12-0)
19. The Loomis Chaffee School (3-6)
20. Darien (6-5)
21. Brookfield (8-3)
22. Staples (5-5)
23. Cheshire (8-3)
24. Southington (7-3)
25. Mark T. Sheehan (10-3)
For Connecticut high school football fans looking to keep up with scores around the nation, staying updated on the action is now easier than ever with the Rivals High School Scoreboard. This comprehensive resource provides real-time updates and final scores from across the Constitution State, ensuring you never miss a moment of the Friday night frenzy. From nail-biting finishes to dominant performances, the Rivals High School Scoreboard is your one-stop destination for tracking all the Connecticut high school scores and football rankings.
VESTAL, NY (WBNG) — In a second straight doubleheader Saturday following up a Bearcats women’s win, the Bearcats men’s team dropped their second consecutive home game, 84-67 to Central Connecticut State.
In a closely contested matchup early on, the Bearcats stayed in it heading into the break only trailing by seven points.
In the second half, Binghamton brought it to within four points before the Blue Devils pulled away once again and went on an 11-0 run and went up by as much as 20 points.
Darin Smith Jr. finished with a game high, 23 points for the Blue Devils.
The Bearcats were without center, Demetrius Lilley which led to junior forward, Zyier Beverly, having an increased role.
Beverly led Binghamton with 21 points and five rebounds.
After back-to-back losses at home, the Bearcats now go on the road for a three game road stretch starting on Wednesday, Dec. 17 against Pittsburgh at 7p.m.
Copyright 2025 WBNG. All rights reserved.
New Canaan faces Cheshire in the 2025 Connecticut high school Class L football state championship on Saturday afternoon.
The game begins at 4 p.m. EST on Saturday, Dec. 13, at Veterans Stadium in New Britain, Connecticut.
The game will stream live on the NFHS Network.
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What: Connecticut Interscholastic Athletic Conference (CIAC) Class L football championship
Who: New Canaan vs. Cheshire
When: Saturday, Dec. 13, 2025
Where: Veterans Stadium in New Britain, Connecticut
Time: 4 p.m. EST
Stream: NFHS Network
Tickets: $11,50
Record, MaxPrep state rankings: New Canaan 12-0, No. 1; Cheshire 9-3, No. 11
Here’s more information about the game from the Hartford Courant, via the Tribune News Service:
New Canaan is going for its 16th state title and fourth straight under veteran coach Lou Marinelli and New Canaan outscored its playoff opponents, 85-13. Cheshire’s last finals appearance was 2009, when coach Don Drust was an assistant for the Rams’ team, which beat Staples in overtime to win a Class LL title. Cheshire rallied from a 19-point deficit against Fairfield Ludlowe to win the Class L quarterfinal game and beat Ridgefield 21-0 in the semifinals. QB Aiden Gregorich’s pass to Liam Suomala proved to be the game-winning touchdown with 10 seconds left in the quarterfinal.
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