@roni1 Apparently the new regulation you referred to is in "proposed" status.
Section 5A, Chapter 62 of current Massachusetts law states
(emphasis mine):
"Items of gross income from sources within the commonwealth are items of gross income derived from or effectively connected with: (1) any trade or business, including any employment carried on by the taxpayer in the commonwealth, whether or not the nonresident is actively engaged in a trade or business or employment in the commonwealth in the year in which the income is received;..."
The proposed regulation appears to apply to taxpayers who normally work in MA, but are working out of state temporarily due to Covid.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
