Lower Commuting Costs Act of 2026

This bill would change the federal tax code so individuals can deduct the travel costs they pay between home and work, or while doing their own trade or business, if those costs are not reimbursed and are not lavish or extravagant. The deduction would be capped at $4,080 per year, or twice that for a joint return, with the cap adjusted for inflation after 2026. Taxpayers could claim it whether or not they itemize, because it is an above-the-line deduction. The Treasury would write rules, including a safe harbor that limits how much record-keeping is needed, and the same costs could not be claimed under another credit or deduction. It would apply to costs paid or incurred after December 31, 2026.

Full text and official record on Congress.gov

Sponsors

• Laura Gillen Democrat sponsor
• 3 cosponsors