Home improvements for medical reasons are tax deductible, but only to the extent that they do not increase the value of the home. Consult with a realtor to make this determination. Note: Improvements to accommodate a disability (e.g., a ramp for wheelchair access) are deductible without regard to any increase in property value.
Based on an IRS table, an amount that reduces a business deduction taken for payments on an auto leased for a minimum of 30 days.