This needs clarification.
1. You can never deduct anything for "lost time". That just means you earned less money, and your tax reduction is that since you earned less money, you pay less tax.
2. You can't deduct any expense needed to meet the minimum qualification for your job, including training fees, courses, travel and lodging if the training is out of town, etc.
3. Once you meet the minimum standards for your job or field of work, you can deduct periodic or recurring or ongoing training needed to maintain or improve your qualifications.
4. You can deduct, as a business expense, anything that is an ordinary and necessary expense of your job, and that includes a subscription to a service or software that is part of your job.
