I am in my 30s and self employed. Personally I think hobby should be tax deductible. You have no idea how productive and focused I am if I get off in the morning before work. Sometimes it even motivate SO to send me off to work happy -
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Today is not one of those days since I am surfing ECCIE LOL.
I am still thinking up a plan to show this concrete evidence to IRS and claim hobby cost as tax deductible. Just like buying a fast computer for productivity, they should allow this deduction if it helps bring more income. The problem is hobby itself is illegal so I might get arrested even if I get my deductions allowed.