It is not entirely clear from your use of the word "coding" whether you are referring to training related to the computer programming industry, the medical billing industry or some other field. In either case, the key determinant of tax deductibility is going to be whether you are already working in that particular field. If you are improving your skill set in a field where you are already working, those expenses are most likely going to be deductible. If, however, you are trying to qualify for entry into a new trade or business, your expenses will not be tax deductible.
The position of the IRS on this matter appears below,
taken from IRS
Pub. 529 Miscellaneous Deductions.
"Work-Related Education
You can deduct expenses you have for education, even if the
education may lead to a degree, if the education meets at least one of the
following two tests.
It maintains or improves skills required in
your present work.
It is required by your employer or the law to
keep your salary, status, or job, and the requirement serves a business purpose
of your employer.
You can't deduct expenses you have for education, even though
one or both of the preceding tests are met, if the education:
Is needed to meet the minimum educational
requirements to qualify you in your trade or business, or
Is part of a program of study that will lead
to qualifying you in a new trade or business.
If your education qualifies, you can deduct expenses for
tuition, books, supplies, laboratory fees, and similar items, and certain
transportation costs.
If the
education qualifies you for a new trade or business, you can't deduct the
educational expenses even if you don’t intend to enter that trade or business."
[Emphasis added]
