The tax would be paid for by employers and the income generated would be paid to people who cannot work from home.

This is another transference of wealth just like the ACA. That alone makes it a bad idea. The job you work, the skills you teach yourself, are all personal decisions so if you're working from home or not is the end result of your life's decisions. The government is not here to compensate for your decisions.

The other issue here is that they're mistakenly believing people who go to work are paying into the system. As an example I ride a bicycle to work and eat lunch at home. It's very rare for me to not eat at home even after work. In this scenario I would be one of the employees who gets the benefits from being at work but I don't pay into the system the way they pretend workers do. That's not even mentioning the fact that people choose to live different distances from work. So the closer you are the more beneficial it would be for you. But again, all of this is a matter of personal choice and the government shouldn't be taxing your choices on what skills you choose to learn and where you choose to live in relation to where you work.