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I have an executive client who lives and works in Mass but had to travel often for business to NYC, and thus paid a hefty NYC tax. After he changed jobs and both lives and works in Mass, NYC still came after him hard, and he ended "Settling" with for a hefty sum, even though it was complete...

Some of the NIL $ may be large for star players. Also, if they are getting paid as a professional, could their scholarship money be taxed as well? It can be argued they are no longer FT students but semi pro athletes. And before you laugh, the budget shortages in the bigger blue states are...

Also, there is currently a case before SCOTUS on a related topic - can states (like Taxachussets) still tax New Hampshire residents who now work from home but were formerly at their Mass office.

I am NOT a lawyer, but do have a number of wealthy clients from high tax states, and I can assure you the states go after ex residents with a vengeance. They are ruthless and essentially extort money from the ex taxpayer (state tax courts rule almost always in favor of the state). And 60 days...