qualified creative expense
(2) Qualified creative expense 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. Such term does not include any expense related to printing, photographic plates, motion picture films, video tapes, or similar items.