I suggested this several months ago, and a poster replied "don't give them any ideas" . That being said, when I took Tax Accounting, there was an IRS exemption for entertainers clothes. Regardless ones , clothes are a necessity, in fact San Francisco recently passed an ordinance making it an offense to be seen in public without them. While Congresswoman Pelosi should not be starkers even when bathing, not so with some others. If this exemption still exists, it should be the first to go. And when they "model" clothes for the various designers at the multitude of award shows, that should be considered income.