It wasn't available to most employees even before 2018.  First there was the 2% minimum for miscellaneous deductions, and then there was the requirement to itemize.  Then, if the deduction was calculated correctly, the tax savings might be less than the fee for adding the form.  I'm not sure what would be shown as an expense in an accountable plan -- a big component of the deduction was always depreciation, and can you charge that to an employer? -- but go ahead and ask.  If an employer asks me about it, I'm going to suggest a pay cut for all the commuting costs saved.