Changing Lanes: Tax Relief for Commuters

18 Pages Posted: 11 Oct 2020 Last revised: 16 Oct 2020

See all articles by Hayes Holderness

Hayes Holderness

University of Richmond - School of Law

Date Written: October 5, 2020

Abstract

Tax law reaches all parts of life, and societal views about life activities often affect how the law is applied. As those societal views change, then, 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

Holderness, Hayes, Changing Lanes: Tax Relief for Commuters (October 5, 2020). Available at SSRN: https://ssrn.com/abstract=3705646 or http://dx.doi.org/10.2139/ssrn.3705646

Hayes Holderness (Contact Author)

University of Richmond - School of Law ( email )

28 Westhampton Way
Richmond, VA 23173
United States

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