From @Marketstar
No, expenses to learn a new trade or job or to qualify for a new careeraren't deductible.
Start up cost include:
- legal and accounting fees
- licenses, permit, and other fees
- the cost of investigating what it would take to create a successful business, including research on potential markets or products
- advertising costs, including advertising for your business opening and creating a business website
- office rent and utilities paid before the business begins operating
- rental of business equipment such as computers and office supplies
- costs for employee training before the business opens, and
- expenses related to obtaining financing, suppliers, customers, or distributors.
See Startup Expenses Examples
https://www.mileiq.com/blog/business-startup-costs-deduction/
