Ya let's jump on people making a point with a completely different topic. If you want to increase the price of commuting, raise the gas (/electricity) taxes. That's orthogonal to my point. If you really can't fit this topic in your head without being distracted by OMG CAR, then replace "car" with "subway pass".

The point is that in the business context, expenses required to create income are deductible. If you get paid on a 1099, you get treated as a business and can take those deductions. You can even claim a section 179 accelerated depreciation, and immediately deduct half of the capital expense.