Public parking and public transportation costs (although not including car maintenance costs) to get to and from work should be tax deductible if they make up more than 5% of an individuals yearly net income, especially if their employer does not have designated free parking for said employees, and even more so if said employees work in the service/ hospitality industry in which they can be sent home at any time depending on daily business.
Service industry workers, especially those who commute to larger cities for work often pay the same rates to park as their customers, as many employers do not provide safe, reliable and affordable parking. They often can’t as parking lots are few and far between in many large cities. Those who cannot afford to risk paying for parking (or do not own a car) still commute via public transportation (or Uber/lyft) which can also be costly. If businesses and freelancers can right off these expenses on their taxes, why shouldn’t individuals have those same opportunities?
Obviously there’s much more to consider here, and I likely don’t have all the facts, therefore I would like to hear people’s thoughts.