Re: What about the people in the software world?
More likely you'll see a tax on people working from home to pay the owners of all that office space who aren't getting paid anymore, and more tax on fuel to pay all the poor gas(petrol) station operators who have been missing revenue this last year. These have actually been suggested here in the Bay Area.
Bridge tolls are going up, partially because we've had less traffic. I kid you not.
And don't forget schools ... Schools are funded according to how many students they have had in the classroom recently. Not enrolled, mind, but the language actually states "in the classroom". Guess what happens when a pandemic ensures there are no kids in the classroom?