The Original Air Probe Sanitizer™ may be tax deductible.
"Capital expenditures for home improvements and additions that are added primarily for medical
care qualify as a medical expense only to the extent that the cost of the improvement exceeds any
increase in the value of the affected property (Reg. 1.213-1(e)(1). The entire cost of any
improvement that does not increase the value of the property is deductible... The entire cost of
special equipment used to mitigate the effects of a physical impairment is also deductible."
Source: 2004 United States Master Tax Guide, Page 336
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* Ultraviolet Germicidal Irradiation