Generally, it’s the state where you work.
It can be complicated when you live in one state and work in another.
But the location of your corporate office is absolute irrelevant for where an employee pays taxes.
The employer’s HQ generally has no effect, independently of it being a worksite for many employees.
So all non-CA employees have less of a tax burden as a result of the HQ relocation.
Not for people that remain in CA, WFH or not. For those that move to TX, what you said applies.
