Taxpayer hired as Capital Police Officer and quit job in NH and moved down to Washington.  While training for month had to pay $5000 for hotel.  I realize employee business expenses are not deductible right now.  I also realize moving expenses aren't deductible unless one is an active service member.  Any place this is deductible on the federal based on some fine print government security officer etc?  How about the state taxes down there?  

Thanks in advance for your help.