Bail Is Not Tax Deductible, Sorry
Although it might seem tax deductible because it’s a payment going to the government, bail is actually not tax deductible. Bail is a guarantee (like a bribe, essentially) to get a defendant to appear in court for a crime they are accused of committing. As long as the defendant is compliant with this and his or her other bail release terms and conditions, then they will get their bail money refunded back to them.
In the case that they choose to bail out of jail using a third party bail bond company like Patterson Bail Bond Store, then they will be losing a little bit of money, in the longer run. The defendant pays the bail company 10-15% of their full bail amount and the bail bond company will then cover the remainder of the price for the time being...