### Question
How does Income Taxes define qualified creative expense?


### Answer
Under *26 U.S.C. § 263A*, **qualified creative expense** is defined as:

> 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

#### Citation:
  - *26 U.S.C. § 263A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

