[Taxguy]

Like the cost of preparing a tax return. As a miscellaneous itemized deduction subject to a 2 percent floor, most people do not receive any benefit of that particular deduction.

[lewislynn]

As a miscellaneous itemized deduction subject to a 2 percent floor, most people do not receive any benefit of that particular deduction.

A deduction from income (subsidy) just the same. These are your words:

that is what we do when we allow a deduction from income for anything

So now its anything, except my deduction?