https://turbotax.intuit.com/tax-tips/jobs-and-career/tax-tips-for-employees-who-work-at-home/L5AinJbgn

But that is only for tax years before 2018?

From the link:

If you’re a salaried employee, you may be surprised to learn that your deductions include certain job-related expenses, but only for tax years prior to 2018. For tax year 2018 and on, unreimbursed employee expenses are no longer deductible.

So unless you live in the past and commute to the present with your time machine the deduction is gone.

The big question will be one of workers having self discipline to work at home. Many people I've spoken to don't like it. Its one thing if its your business maybe not quite the same for some people when it is not.

Ive had a home office for over 20 years - without the distraction of say kids at home -and at times the freedom can be challenging and must be managed.

Short term cool for a lot of people --over time will be interesting -- before the Covid Wars i recall seeing some outfits bringing people back in as the staff had lost focus. Time will tell.

Since I own my company, I do love working from home. I have many times started the computer processing on a project then waled down the hall to go to bed at night. If I get up to pee, start another part of the process and it is all done in the morning. We send the files to the client on Sunday evening and they have it Monday at 8:00.

Now if we could just get them to pay as fast. ;)