IRS Called to Amend Commuting Expense Rules During Pandemic

The U.S. Chamber of Commerce is asking the IRS to temporarily allow deductions for transportation and commuting expenses while employees work from home during the Covid-19 pandemic.

The group’s comment letter on proposed rules (REG-119307-19; RIN 1545–BP49) asks for a “Covid-19 exception” that excludes the percentage of a company’s remote workforce during the pandemic from its non-deductible parking expenses.

The 2017 tax law eliminated a deduction for certain transportation and commuting benefits under tax code Section 274. The proposed rules, released June 23, asked for feedback on how the coronavirus pandemic has impacted commuting.