Short answer is no

However many companies (especially those located in metropolitan areas) allow you to set aside a certain amount of money from your wage each year tax-free, and you can get reimbursed by turning in receipts if you take public transit (bus, train, subway, ferry, etc). It works just like a Flexible Spending Account for medical expenses. But you must designate the amount at the beginning of the year, not claiming a deduction at the end of the year.

If by "Commuting cost" you mean driving your own car, then you can't deduct it, unless you carpool AND your employee/state offers reimbursements/incentives for carpooling. It all depends on where you are.