So, I am responding to the question regarding a deduction for a horse and trailer for a Mounted Sheriff.  We did not have all the information until my husband went through the Sheriff Reserve program and then the Mounted. You have to pay for the School and all needed uniforms and equipment. ( yes even bullet proof vests and firearm)  The academy lets you know ahead of time that this will cost you approximately $5000.00   If you want to be a Mounted Sheriff Reserve, you need your own horse and trailer.  You cannot even "use" anyone else's horse, as you train with your horse.  (Erie County, NY)  

Since the School, the uniform, the equipment and the horse and trailer all started to take place in 2023, what kind of deduction can you take? Then there is the  matter of boarding the horse.  Is any of that deductible?