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Yes, a person who works in construction can potentially count miles as an expense if they use their personal vehicle for work-related purposes. For tax year 2022, the standard mileage rate for business use is 58.5 cents per mile. However, there are specific rules and conditions that must be met for the mileage deduction to be allowable. In order to deduct mileage expenses, the taxpayer must meet the following criteria: 1. They are self-employed or an independent contractor working in the construction industry. If they are an employee, they cannot deduct unreimbursed business expenses, as the Tax Cuts and Jobs Act eliminated these deductions for tax years 2018-2025. 2. They must keep a detailed record (mileage log) of the miles driven for business purposes. This should include the date, purpose of the trip, starting and ending locations, and the total miles driven. 3. The miles driven must be for business purposes directly related to the construction work, such as traveling to and from job sites, picking up materials, or meeting with clients. Personal commuting miles (from home to a primary work location or regular place of business) are not deductible as business expenses. Also, if the construction worker has a vehicle that's used solely for business purposes, they can choose to either use the standard mileage rate or actual expenses (such as gas, repairs, insurance, and depreciation) to calculate their deductions. However, once a method is chosen, they generally must stick with it for the life of the vehicle. It's important to maintain accurate records and consult a tax professional to ensure proper compliance with tax rules and regulations.