It depends. Section 162 of the IRS code states "There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business".
Given this context, you may be able to deduct part of the cost of a snow blower if you use part of your home for business and have clients, but it depends on how you use the snow blower and the nature of your business.
If you use part of your home for business, you might also be able to deduct a portion of the snow blower’s cost under the home office deduction rules in Section 280A. Specifically, if you use part of your home for business purposes (e.g., maintaining a parking area or driveway used by clients), you could deduct the business portion of expenses for tools and equipment used to maintain that area.
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