In the US there was a proposal that I saw that would have given tax credits to businesses that allowed WFH as the default if they were willing to allow their co

In the US there was a proposal that I saw that would have given tax credits to businesses that allowed WFH as the default if they were willing to allow their corporate real estate get turned into housing (which in addition to selling it would have netted another credit) and for builders to get some additional leverage to take over these estates and turning them homes and service businesses. It was projected in 3-5 years time not only would the labor market generally be more competitive it would alleviate a lot of housing issues (not all, but alot) It was killed before it got to committee, and my second hand understanding is the Biden administration didn’t like it because it risked “possibly killing down towns across America” We could’ve had it better, but we chose not to