Are you asking about college or some other school situation?
Q. Can iPad purchases for school be deducted?
A. Simple answer: no. The rule for a computer to be a qualified educational expense is that the school must "require" the computer. Generally, in this day and age, one computer is necessary ("required"). It's doubtful that a 2nd computer would qualify.
There is never a "deduction" for college expenses. The question is whether the expense can be considered a qualified expense for the Lifetime Learning Credit, the American Opportunity Credit, or reimbursement from an educational savings account.
In the case of the AOC, the computer must be required by the program of study. Unlike @Hal_Al , I can imagine that some courses might specifically require an iPad instead of or in addition to a desktop or laptop computer. But it must be required for the course by the school, and not just be generally beneficial.
In the case of the Lifetime Learning Credit, the computer must be required by the program of study AND purchased from the school.
In the case of a Coverdell Education Savings Account, a computer is an eligible education expense for both K-12 and college education "if it is to be used by the beneficiary and the beneficiary's family during any of the years the beneficiary is in school. (This doesn't include expenses for computer software designed for sports, games, or hobbies unless the software is predominantly educational in nature.)" So this is more generous than the other two credits.