ColleenD3,
My read of the original query is that they are asking about one-time membership fees, not per-transaction costs. Unfortunately, the 2017 tax "reform" eliminated those as 2% miscellaneous itemized deductions on an individual's personal return. However, some states, e.g. CA where I reside, did not change their state income tax laws to match and those fees are still 2% deductible expenses.
