"You can only claim it if its directly related to your job...but then, you still have to exceed the gross income per centage they imposed a few years ago. I have been with my agency for 16 years and have yet to spend enough that I can actually claim my ammo, etc as a write-off..it all has to total two per cent of your gross income, IIRC."
This is not quite right, although bits and pieces are correct.
First, it is not required to be directly related to your job. It can be a hobby, but you can only take expenses up to the amount of income generated by the hobby. For most people, this will kill the deal. As a hobby activity, all deductible expenses will be taken on Schedule A as Misc. Itemized deductions, subject to a 2% AGI (NOT gross income) floor. The total of Mic. itemized needs to exceed to 2% to be deductible - not just the shooting related stuff.
If the activity is a business, income and expenses will be reported on Schedule C, and the expenses are not subject to the 2% floor. In addition, a loss can claimed, which can't be done if the activity is a hobby.
HTH!
Scott