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."
