My new job as a hit man requires me to be a good shot. Are shooting lessons a deductible expense?

My new job as a hit man requires me to be a good shot. Are shooting lessons a deductible expense?

Key to deductibility of training expenses is whether the training qualifies you for a new job.

Since you are already employed as a hit man, training to improve your shooting skills improves your competency in your CURRENT employment.

The Regulations at 1.162-5(a)(1) are fairly clear on the matter:
“(a) Expenditures made by a taxpayer for his education are deductible if they are for education (including research activities) undertaken primarily for the purpose of:
“(1) Maintaining or improving skills required by the taxpayer in his employment or other trade or business . . .”