Hi, MtnMatt!
To deduct a business expense, the business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your field of business. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be indispensable to be considered necessary.
With respect to the hearing aids, they would have to meet both the ordinary and necessary rules to be deducted as a business expense. So, to fully answer your question, we would have to address it in the context of your business. Do most people in your field need hearing aids to perform the job? If, for example, you were a life coach and need the hearing aids because you personally need help to interact with your clients, but in general other life coaches doing the same work you are doing would not need hearing aids, then it will not meet the ordinary and necessary tests, and cannot be deducted as a business expense. If, however, you were to tell me that your business is, say listening to various very low sound patterns, and generally speaking in your industry most people wear hearing aids to amplify the sound patterns, then it sounds more like an ordinary and necessary expense for that particular field of business.
As an aside, if the hearing aids are not deductible as a business expense, you may be able to deduct them a a Medical Expense on Schedule A, Itemized Deductions, if you itemize deductions on your tax return.
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