The Supreme Court declined this morning to hear New Hampshire’s challenge to Massachusetts’s pandemic-era policy of taxing out-of-state residents who used to work in Massachusetts but switched to telecommuting from their New Hampshire homes during the pandemic. Billions of dollars in income taxes paid by people who worked from home during the pandemic were at stake in this case, and conceivably in other states such as New York that even in the absence of a public health emergency tax nonresident income. The Biden administration had urged the court not to consider the lawsuit. In May, Acting U.S. Solicitor General Elizabeth Prelogar brushed aside New Hampshire’s concerns, saying in a friend-of-the-court brief that New Hampshire’s contention “that it has suffered a serious violation of its sovereignty” has “no limiting principle” and could lead to more states suing in the Supreme Court to defend their sovereignty. Instead, New Hampshire should sue in the …