to internalize those costs for most workers, as most workers are hourly, you can just make the regular commute part of work time (perhaps using average commute

to internalize those costs for most workers, as most workers are hourly, you can just make the regular commute part of work time (perhaps using average commute time to exclude abnormal variances). that avoids using tax law, which can convolute incentives and create unintended loopholes.