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Harmonizing 'Tax Home' Concepts with Evolving Remote Work Arrangements (PDF)
Groom Law Group, via Tax Notes StateLink to more items from this source
July 8, 2021

"An important issue that arises is whether an employer should reimburse employees for the associated travel costs to the [employer's physical location] to ease the transition -- or provide incentives for returning to traditional work locations. [The authors] highlight the historic federal tax rules regarding commuting and travel expenses; identify issues raised as more employers and employees transition to modified work arrangements; and offer recommendations for sensible interim policies in this area."

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