>New Jersey and Texas are states that stand out for spelling out exactly how often employees must work from the office to qualify for tax breaks. Before the pandemic, several New Jersey tax programs required workers to show up at least 80% of the time, and one Texas program set the threshold at 50%.
>Miami, which has seen an influx of new businesses throughout the pandemic, created a program in 2021 that requires companies to sign a minimum five-year lease for office space. The city of Sugar Land, Texas, outside of Houston, launched a new incentive in November that requires businesses to renew their existing leases for five to 10 years and invest a minimum of $1 million in office improvements.
https://www.bloomberg.com/news/features/2023-02-21/another-t...