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Does the IRS reprieve those who have to commute for work?
Short answer, yes. But this is not done through the deductions on Schedule A. This can happen if the employer creates a Flexible Spending Account (FSA) for its employees. This can be created for certain approved uses like medical and transportation expenses (a separate account for each category). You can contribute amounts within certain limits to these accounts (e.g. $255 a month for transportation), with pre-tax income, deduct the contributions, and then withdraw these funds to cover your transportation or medical expenses. They work like a (deductible) IRA, except that these are "spending" and not "retirement" accounts. Basically, the employer fulfills the role of "IRA" (FSA, actually) trustee, and does the supporting paperwork.