Since I'm no accountant I was trying to think of a way to write off riding. A small race team was on idea, but I don't know if that can qualify as a buisness. My other thought is to make a video, and sell it. I wouldn't care how much it sold, I would be happy just to write off my kids parts, and stuff. I don't know if the IRS would be hip to accepting deductions for thousands of dollars of bike stuff though, when the video probley wouldn't sell much.