A business expense tax deduction is an amount that a business can subtract from their taxable income to reduce the overall taxes they must pay. This type of deduction is provided in order to incentivize businesses to invest in activities and assets related to their work. By allowing businesses to deduct these costs, they are encouraged to purchase necessary supplies, hire employees, and expand operations to either increase profits or help the community. Ultimately, the goal is for businesses to make the most of their available resources and be rewarded for doing so.