Deducting plants for your office space generally falls under the category of office-related expenses and may potentially be eligible for deduction if they meet certain criteria. To qualify as deductible, the plants must serve a specific purpose related to your business activities rather than being purely decorative in nature. If the plants contribute to creating a more conducive and healthier work environment by improving air quality or creating an aesthetically pleasing atmosphere that directly benefits your productivity or clientele, you might have grounds to claim them as deductible office expenses. As with any deduction, it's crucial to maintain accurate documentation and consult with a tax professional to ensure compliance with IRS guidelines and regulations.