They could, but they won’t. I think one reason is that management is trying to maximally maintain the pretense that we’re all going to return to the office in July (I don’t see how we can make everyone go back after ~15 months without losing a bunch of employees) to keep their options open. Another is that I think Google doesn’t want to pick a fight with a state government we have thousands of employees in, or get bad press for looking like we’re trying to get out of paying taxes; in both cases, it’s better for the company for employees to take independent action (e.g. asking New York for the money back when we file our returns and making the state government deal with us all individually if it really wants to play this game).