In my opinion, no, for two reasons:

1. These are not commuting expenses.

2. MA does not allow "double-dipping":

"Double Tax Benefits Not Allowed. The new commuter deduction is allowable only if the amount is not otherwise deducted. Where transportation costs are deductible both under G.L. c. 62, § 3(B)(a)(15) and any other provision of law, the same expenses cannot be deducted twice."