the same thing can be said about employees who need a car or public transportation to reach their place of employment. commuting expenses have never been deductible. also, tax law changes in effect for 2018-2025, unless extended, deny deductibility by employees for any business expenses they incur. for example, a mechanic as an employee gets no deduction for the tools (s)he must but to do their job while a mechanic as an independent contractor gets a deduction. what some employers have done to work around these limitations for their employees is to set up an accountable plan.
