2024 Rank: 47
2023 Rank: 48
Massachusetts is one of the lowest-ranked states on the ROAM Index by virtue of offering no filing or withholding thresholds or reciprocity agreements. Massachusetts enforced a “convenience of the employer” rule during the pandemic, and though it does not currently do so, the state could choose to begin enforcing the rule again at any time.
Category | Current Law | Score | Total Possible |
Filing threshold | Global wage threshold | 0 | 10 |
Reciprocity agreements | None | 0 | 10 |
Convenience of the employer rule | None | 0 | 0 |
Individual Income Tax Code | 1.87 | 5 | |
Withholding threshold | None | 0 | 10 |
Total Score | 1.87 | 35 |
Ways to Improve:
- Pass filing and withholding thresholds of greater than 30 days
- Seek reciprocity agreements with:
- Rhode Island: 32.73 percent of incoming commuters
- Connecticut: 12.95 percent
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
[%interactivemap%]