Traveling between home and a regular work location is not tax deductible. And it doesn't matter how. You can travel by car, travel by boat, travel by bike, travel by train or bus, the mode is not important, the answer will always be not tax deductible.
For there to be a tax deduction, it must be an expense of some sort that you have spent money on, that is connected to earning your income.
So the question arises as to when you start to earn your income. And in a majority of cases it's when you arrive at the warehouse, office, factory or whatever and you open the door to start work.
As you HAVEN'T started work until you actually get to work, then the cost to get to work is not a cost that is connected to earning of your income. Hence, no correlation between your wages and the costs. Therefore not tax deductible.
The answer sucks but that's the fundamental principle with all tax deductions, the matching of the expense with the wages you earn. No match, no deduction.
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