you can claim all kinds of stuff as business expenses in the states.
It's not a 1 for 1 tax refund, you just don't have to pay taxes on income that you used for business.
clothing, shoes = costumes/uniforms
trade magazines, cds, concert tickets, etc = research
you can claim 50% of your meals on the road, in the studio, on your way to gigs
also any time you go out to eat with other musicians or club owners business contacts you can claim 50% of those expenses also.
mileage to and from gig, etc.
I know rock band is kind of stretching it but It is kind of related to my job.
You have to show income from playing music though, you can't be a waiter and claim all this stuff.