https://thehill.com/changing-america/respect/poverty/4246551-us-employees-spend-51-daily-when-they-work-full-time-in-office-study-says/
https://thehill.com/changing-america/respect/poverty/4246551-us-employees-spend-51-daily-when-they-work-full-time-in-office-study-says/
If it includes parking and lunch then it's probably pretty accurate for big cities dealing with new density and poor transportation infrastructure.
As I hear it, NYC in particular considers people who commute to the city to be evading taxes by not living there but using all their infrastructure and services when deciding their tolls.