yeah as someone that bikes 25 miles per day for commute it kinda bothers me how many tax breaks are given to other forms of commute like trains, buses, vansharing, EV, etc.
But hey.. my work has a nice locker room that makes biking possible so it's not all bad! I also ride about half the way on bike paths under high voltage lines so I do get some benefits :)
I know this is not what most people think, but in the context of good governance, my view is that no (legal) behavior is any more or less meritorious than any other.