It is crystal clear to me that people who work in New York State, and commute into the state from surrounding Connecticut, New Jersey, and Pennsylvania, who now are forced to work remotely, are doing so out of necessity because of the government mandated shutdowns. These folks should have a clear case for allocating their income during this time to their home state.
Harvey quoted by Bloomberg in “New York’s Out-of-State Taxpayer Money Is Suddenly Up For Grabs” https://www.bloomberg.com/news/articles/2020-04-28/n-y-s-out-of-state-taxpayer-money-is-suddenly-up-for-grabs
