No. It is the same concept.
You can deduct the costs of qualifying work-related
education as business expenses. This is education that meets at least one of
the following two tests.
- The education is required by your
employer or the law to keep your present salary, status, or job. The required
education must serve a bona fide business purpose of your employer.
- The education maintains or improves
skills needed in your present work.
However, even if the education meets one
or both of the above tests, it is not qualifying work-related education if it:
- Is needed to meet the minimum educational
requirements of your present trade or business, or
- Is part of a program of study that will
qualify you for a new trade or business.