Paul L. Caron

Tuesday, October 13, 2020

Holderness: Tax Relief For Commuters After COVID-19

Hayes Holderness (Richmond), Changing Lanes: Tax Relief for Commuters:

Tax law reaches all parts of life, and societal views about life activities often affect how the law is applied. As those societal views change, then, application of the law should be expected to change in turn. This Essay highlights changing societal views about commuting, particularly as a result of the COVID-19 pandemic, to demonstrate how even long-standing positions under the tax law can be quickly uprooted.

Specifically, as working from home becomes standard, taxpayers should be afforded tax relief when required to commute into the workplace, despite the fact that the tax law traditionally has rejected such relief.

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