Major metropolitan areas could face the loss of considerable revenue if the US Supreme Court upholds a bid to restrict how states can tax workers who no longer commute.

The Wall Street Journal reports that more than a dozen states have submitted briefs on a petition filed to the US Supreme Court by New Hampshire. In that petition, the Granite State asked that Massachusetts no longer be allowed to tax its state residents who once commuted to Massachusetts, but are now working remotely because of the pandemic.

The case hasn’t been scheduled for a private conference among Supreme Court justices to decide whether to allow a hearing.

But looking toward a possible outcome, any ruling against Massachusetts would have significant impact on major metropolitan areas like New York, California, and other states where interstate taxation reductions could mean significant budget shortfalls.

New Jersey, Connecticut, Iowa, and Hawaii submitted a brief Tuesday urging the court to take up New Hampshire’s petition. Ohio, Texas and eight other states earlier submitted in on behalf of New Hampshire.

Federal courts previously held that taxing nonresidents was allowed as long as there was a significant link to the taxing state, are taxes related to services in the taxing state, and is apportioned fairly.

Massachusetts normally apportions its taxes based on the number of days commuters are working in the state. But the pandemic has made that formula unworkable.