@michasiegel91 wrote:
...is this benefit only allowed pretax though an employer?
Yes, that is correct. Unreimbursed job expenses are no longer deductible as miscellaneous itemized deductions as a result of tax reform.
See https://www.irs.gov/instructions/i1040sca#idm140545383599376
Regardless, commuting expenses would not be deductible in any event.
