Commentary: N.Y. tax code needs to catch up to reality of remote work

The pandemic changed a great deal about how the average American works. A slow trickle of Americans switching to remote work arrangements suddenly became a flood, with the number of remote workers more than tripling between 2019 and 2021. While some have since returned to the office, a June 2022 Gallup survey found that just 22 percent of employees capable of working remotely now work exclusively in the office — down from 60 percent pre-pandemic. 

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