Working cyclists may use more than 2/3 more food than non-cyclists
and should be able to deduct this expense from their taxes just
as commercial vehicles are allowed to deduct their gasoline. Check out
food as fuel (including one case history);
Looking to document the extent that people suffer for and subsidize for driving? One primary resource is the Victoria Institute, http://www.islandnet.com/~litman. In California, the California Association of Bicycle Organizations (CABO) has put together this page: http://www.cabobike.org/goodroads.htm.