Yes, minus the increased valued of the home. See IRS
> Publication 502.
**BEGIN QUOTE**
Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. These improvements include, but are not limited to, the following items. Installing porch lifts and other forms of lifts (but elevators generally add value to the house).
**END QUOTE** [Source: IRS Publication 502, Medical and Dental Expenses, p 6]I believe the OP's full dollar expenditure will be deductible as a medical expense on Schedule A. Of course, the OP has to have unreimbursed medical expenses in excess of 7.5% of adjusted gross income and total itemized deductions in excess of her standard deduction to get any tax benefit.
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