Can I Deduct Bicycle Commuting Costs?

Commuting by bicycle is an environmentally friendly choice, and the tax treatment of that commute has changed over the years. There used to be a qualified bicycle commuting benefit that employers could offer to employees, but that benefit was suspended by the Tax Cuts and Jobs Act and is not currently available. The general rule that commuting costs are not deductible applies to cyclists the same as it does to drivers and transit riders. Self-employed workers who use a bicycle to travel between client locations during the workday, rather than commuting to a fixed office, may be able to deduct some of those costs. For most people riding to and from work, there is currently no federal tax benefit for choosing the bicycle.