"Of the billions in tax incentives granted to US companies every year by cities and states, many agreements require workers to come into the office some of the time, or at least live in the region. For companies receiving these incentives, relaxing in-office attendance could be costly."
"New Jersey paused its on-site requirement when Covid hit. Last summer, though, the state announced that companies receiving those benefits must bring employees back to the office about three days a week — a lower bar than before, but still challenging for firms struggling to hang onto workers in a red-hot labor market."
"The state [of Texas] said it will revoke benefits granted under the multibillion-dollar Enterprise Zone Program to companies whose employees no longer work on site at least half the time."
The article does go into pushback the states are getting from companies for imposing these, to be fair, but it's clear they have some levers to pull in order to coerce companies to bring employees back to the office.
[1]: https://www.bloomberg.com/news/features/2023-02-21/another-t...
https://fortune.com/2023/07/06/remote-workers-less-productiv...
But I won’t make that argument because it is the third rail of HN comments. So I make all my arguments assuming WFH improves productivity.