It's related to hometown tax how? Because both have descriptions that include the words "town" and "money"?

Because it could create a situation where small cities and counties are competing against each other to win the favor of workers. It’s not an identical situation, and arguably this competition already exists, but it’s much more obvious when direct cash incentives are being offered.

Both are ways of compensating for brain drain.

It isn't a small city paying remote workers. I remember when Patrick objected to teachers being paid 60k a year.