The Lower Commuting Costs Act of 2026 would create a new federal tax deduction for commuting expenses, allowing individual taxpayers to deduct the costs of travel between their homes and workplaces directly from their income. The deduction would be capped at $4,080 per year for single filers and $8,160 for married couples filing jointly, with the limits automatically adjusted upward each year to account for inflation. This deduction would apply to unreimbursed commuting costs that are not considered lavish or extravagant, and would take effect for tax years beginning after December 31, 2026. The bill would affect millions of working Americans who commute to their jobs, potentially reducing their taxable income and resulting tax liability. The legislation directs the Treasury Department to issue guidance and create a simplified documentation process so taxpayers do not need to keep extensive records of routine commuting expenses.