http://www.golfdigest.com/story/heres-why-your-golf-purchases-could-become-tax-deductible

Could become, not are

HUGE

Up to $1000 per year for an individual, $2000 per year for head of household or family.

I'd take it, but not THAT big of a deal.

from quick research it will either have to come out of your FSA/HSA or be treated at a medical expense. I'm guessing that doesn't do much for most folks on here.

If you play on a "pro tour" you can expense your golf purchases. A buddy of mine used to play on the Champions Golf Tour (or some similar name) which was a tour with a gross and net division that held tournaments around Texas and Louisiana. His cpa told him that once he exceeded a certain amount of winnings (I think $1500) he was considered a pro and could declare purchases as business expenses.

No clue if that's accurate or not, just relaying what he was told.