One interesting development with the remote work movement is the impact on corporate office space in large cities and municipalities and the tax breaks they get to occupy high traffic space. With less traffic and reduced revenue from commuters, it will be interesting how these local governments tackle tax breaks for employers whose spaces are not occupied. Another initiative created in New Jersey during the pandemic, the Emerge Program, hints at what future incentives might look: Rather than commit to a certain percentage of time spent in office, applicants have to prove that 80% of eligible employees’ work time is spent in the state — and that they have enough space to accommodate at least half of their workforce on site, “without packing people in like a sardine can,” Sullivan said.