Changing Lanes: Tax Relief for Commuters
17 Pages Posted: 11 Oct 2020 Last revised: 16 Sep 2021
Date Written: October 5, 2020
Tax law reaches all parts of life, and societal expectations about life’s activities often affect how the law is applied. As those expectations change, application of the law should be expected to change in turn. This Essay highlights changing societal views about commuting, particularly as a result of the COVID-19 pandemic, to demonstrate how even long-standing positions under the tax law can be quickly uprooted. Specifically, as working from home becomes standard, taxpayers should be afforded tax relief when required to commute into the workplace, despite the fact that the tax law traditionally has rejected such relief.
Keywords: Taxation, Income Taxation, COVID-19, Federal Tax, Commuting, Business Deductions
JEL Classification: K34
Suggested Citation: Suggested Citation