I've been thinking about all you that whine about businesses getting tax deductions that employees don't get. Now if you consider that as an employee you are contracting to sell your labor and/or skills to an employer for a certain wage and benefit package, there could be tax deductions for you. I have used the example before that if as an employee you have to buy your own tools or use your personal vehicle for work that you are entitled to a tax deduction just as any business is. Now let's take this one step further. If you consider your body (brain included) as a necessary piece of equipment for the performance of your job just as a tool or a vehicle then shouldn't you be able to write off the cost of upkeep for your equipment that you are basically renting to an employer? If so then food costs, medical costs, etc are all business deductions. Do you think this argument would stand the test and be considered legal if the money and resources were put into a court case?