No. See IRS Pub 969 for details.

"Insurance premiums.

You can’t treat insurance premiums as qualified medical expenses unless the premiums are for:

Long-term care insurance.

Health care continuation coverage (such as coverage under COBRA).

Health care coverage while receiving unemployment compensation under federal or state law.

Medicare and other health care coverage if you were 65 or older (other than premiums for a Medicare supplemental policy, such as Medigap)."