It seems to me they are incentivizing companies to ban their workers from working at home where they would incur far less Covid-19 risk. Instead, they should c

It seems to me they are incentivizing companies to ban their workers from working at home where they would incur far less Covid-19 risk. Instead, they should consider taxing companies that don't let their workers work from home in jobs where they could. Sure that might bring them less money, but it isn't making it financially more worthwhile keeping their office seats full at all times.