I think the return to office phenomenon is inevitable because employers externalize transportation costs, but internalize value capture from employees being in presumably a less distracting and more controlled environment. It’s a systems problem where the incentive only goes one way. I think you could have a balancing incentive of providing employers tax credits if they can prove that they are using remote or partially remote employment. I would even extend this incentive to employers that can show that their work hours are not overlapped with peak traffic hours. 20% of traffic volume might be in a single hour, and highway capacity is often built around accommodating need of only 2 hours of the day. Your state DOT is probably a top 3 expense for the state government.

Pre-pandemic, I had multiple employers that were incentivized via the state and county government to push remote working, ride sharing, and transit utilization as a means of reducing overall government spending on roads and road maintenance. It typically showed up as small benefits to the employee, like a monthly drawing for a $50 Target gift card or preferential parking spots. Based on that, I got the sense that while it may have been helpful in the aggregate, it wasn't wildly cost effective.