qualified creative expense
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 263A — in this section (12 versions over time)
For purposes of this subsection, the term “qualified creative expense” means any expense—
(A) which is paid or incurred by an individual in the trade or business of such individual (other than as an employee) of being a writer, photographer, or artist, and
(B) which, without regard to this section, would be allowable as a deduction for the taxable year.