This is a state thing, usually some N-year break an payroll taxes if they have M people working in the office. These deals are really about butts-in-seats unfortunately, and there is usually a non-trivial clawback clause.
Source: I was hired by a well-known hyperscalar cloud company that didn't want to send me to HQ, but wanted to place me at some random remote satellite offices. I looked into why, and it was this payroll / other tax break by the locality. (I sorta forced them to send me to HQ, as I don't deal with the heat / humidity well in the remote locations, which were in the US south).
Source: I was hired by a well-known hyperscalar cloud company that didn't want to send me to HQ, but wanted to place me at some random remote satellite offices. I looked into why, and it was this payroll / other tax break by the locality. (I sorta forced them to send me to HQ, as I don't deal with the heat / humidity well in the remote locations, which were in the US south).