Can a private citizen do the same things that companies do? People reinvest in themselves too.
The extent to which I can invest in myself is using business supplies or equipment for personal tasks here and there. Like, print some things or use some software I didn't pay taxes on.
I know some people go as far as driving their work vehicles around, but that's totally illegal both in terms of insurance and tax purposes here.
For certain types of businesses the individual is almost indistinguishable from the business.
> The relevant ruling on this subject came in 1994 in a case known as Hess v. Commissioner. The plaintiff, a self-employed exotic dancer, had implants that expanded her bust size to the size 56FF. For tax purposes, she treated these as a deductible business expense on her schedule C. The IRS contested her deduction.
> ... The courts ruled in her favor:
https://taxfoundation.org/blog/how-breast-implant-size-relev...
But that aside, it seems to make sense to make the business and person the same when the business is you. No one else can truly replace that exotic FF dancer. Her clients die with her, and won't truly be replicated no matter what.
Odds are someone can be trained to do your paperwork and run your business. That may be the distinctive factor.
Also people buy a car for a business all of the time and the IRS has very clear rules for it.
Keep in mind you're deducting your business profits-- something that didn't even exist before you.