[Redbob]

The IRS generally makes deductible the costs of generating income: uniforms, union dues, materials or tools, that sort of thing.

To someone with an office job in a big city, the cost of parking is often a sizable cost related to their generating income.
That’s why it’s deductible.

[Atlas Sneezed]

To someone with an office job in a big city, the cost of parking is often a sizable cost related to their generating income.
That’s why it’s deductible.

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Yes, and the deduction exists to provide equity with employers who provide a large company parking lots for employees to park for free (which is a fringe benefit with real value, but not taxed as such.)