I get frustrated at arguments like this that effectively result in "hey, you need to move to a big city because it's 'better' for you". I don't live in a big city right now, i work remote, and i'm thankful that employers aren't punished and incentivized _not_ to hire me.
I get what you're saying, but we need to look at the ramifications of purity arguments like this. Killing WFH "for my own good" doesn't feel as good as you may think it is.
That's a proposal to have the cost be borne directly by the taxpayers (a tax credit), not a mere reduction of profit via a valid business expense (a tax deduction).
This is no longer true, at least with regards to employee salaries, but maybe other expenses related to their employment are still deductible. Since the headline calls this a "reimbursement" I would imagine it would be