§ “ALPA (Airline Pilot’s Association—my union) has also had to defend against multistate income taxation of its members. Before 1979, a number of states withheld state income taxes from pilot paychecks based on their domicile, regardless of their state of residency. ‘For example,’ says Baker, ‘the state of Massachusetts withheld income taxes from Boston-based airline pilots who lived in New Hampshire. Some states even tried to tax pilot wages based on time spent flying in their airspace. The most egregious example of that was Alaska, which proposed taxing pilots for the time they spent flying into and out of the state.’ In 1979, ALPA lobbyists succeeded in getting an amendment attached to an aircraft noise bill on the Senate floor to block such taxation, thus settling a long-standing tax controversy in favor of airline pilots and flight attendants. https://www.alpa.org/portals/alpa/ma...romtheHill.htm
§ This .pdf from Colorado summarizes the above mentioned ruling. I did not fly more than 50% of my time in NJ. https://www.colorado.gov/pacific/sit...s/Income61.pdf
§ I live in California but commute to Denver. Which state do I file taxes in? - Watson CPA Group- Tax KnowledgeBase and FAQs
§ I spoke with my payroll advisor, Manny (713-324-2008) and was told the only NJ tax I am subject to is the State Unemployment, State Disability, and Family Leave taxes & that these max out at a certain level. He stated (and I clarified that I’m a commuter with a crashpad) that I am not subject to NJ state income taxes.