Ok, I have to ask

Follow me here. Republican Sen. Charles Grassley of Iowa is hoping to stamp out the sex trade by taxing pimps and prostitutes, then jailing them when they don't pay.

Here is where the train jumps the tracks:

Asked if taxing sex workers would legitimize their trade, a Grassley spokesman said the goal was simply to find "yet another alternative to track the money flowing in this industry to get at potential criminals."

Currently, the IRS has to prove a prostitute's or pimp's income to pursue a tax law violation. But under Grassley's proposal, a pimp could get up to 10 years in prison for each prostitute for whom the pimp hasn't filed a W-2, which means a pimp caught with 10 unregistered prostitutes faces a century in prison.

Ok, in a effort to be educated I have a few tax questions I'm curious about:
~ Does a pimp get a tax break, simular to the ones that larger corporations have for the 3 month "training window?"
~ Are pimps allowed to deduct Crack costs as business related expenses?
~ What is the tax rate on hooker's tips?
~ Are Bling, furs, thongs, domination gear and Dubs considered a "Uniform expenditure" or "Office supplies?"

Somehow, I just don't see the IRS prosecution as simplifing things.