### Question
What does qualified creative expense mean?


### Answer
**Qualified creative expense** has the following meaning in *26 U.S.C. § 263A*:

> 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**

