Fully remote employees do not subtract commute miles from the reimbursed amount since their normal commute is zero miles.
Hybrid employes should subtract “normal commute” miles for normal work days. PSC’s Procedural statement for travel states, “When commuting to sites other than the primary work location, reimbursable mileage is calculated by totaling the number of miles driven that day and subtracting the total number of miles the employee would need to normally commute between home/primary work location/home.” For hybrid employees, their primary work location (or "tax home") is the office location.  When an employee is called to travel on a day that would otherwise be a remote-work day for them per the arrangement they have with their department, they are still being called to travel to and for work. IRS regulations treat the commute part of work for hybrid as personal, so any reimbursement made to arrive at the place of work would be taxable if it occurs during a regular work day (usually M-F for CU employees). Accordingly, the commute for hybrid employees still needs to be deducted regardless of the days the employee/deptartment have agreed for the individual to normally be remote. Any amount reimbursed for the cost of the regular daily commute would be considered personal and taxable.
Note: Remote employees continue to be subject to HR’s guidance that eligible travel for meetings and events is reimbursed no more than 1-2 times/year.