Surge-taxing Uber as a way relieve urban congestion

Taxes have all kinds of exemptions for work-related travel and expenses, which do NOT normally cover a daily commute. I’d imagine it would be pretty easy bureaucratically familiar to set up similar exemptions for people using registered vehicles for business purposes, as opposed to commuting/personal travel. Of course, the cost of tax lawyers looking for loopholes is regressive as hell, but still…