Here's a recent article which reports on the cost calculations made by a Vancouver BC bicycle commuter:

 http://www.vancourier.com/issues07/034107/news/034107nn8.html

He comes up with $.12CA/Km, which works out to about $.20US/mile. He is counting capital equipment with a three-year amortization, maintenance including consumables, but not food (or membership fees in a burial society or theft insurance). Including food slightly more than doubles that-- to $.26CA/Km. His employer reimburses those who drive a motor vehicle on business errands at $.48/Km-- a little less than double what they give an employee using a bike.

My point-- obscure?-- is that a credible argument can and has been made that the full costs of operating a bicycle for travel purposes are *more* than trivial.

Less clear to me personally is the wisdom of getting the government's taxmen involved in every nook and cranny of our economic lives.

Mitchell Nussbaum wrote:

...
Unless my employer is willing to pay for a new commuter bike (fat chance
of that...) my out-of-pocket expenses for bike commuting are pretty
trivial, and any tax break would be insignificant.  A change in the tax
code would have symbolic value, but not much practical effect.
...
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