Per IRS Publication 502, “you can include in medical expenses amounts you pay for special equipment installed in a home or for improvements, if their main purpose is medical care for you, your spouse or your dependent.”
If the cost of the improvement does not increase the value of your home, the entire cost of the improvement is entered as your medical expense. (Installing railings, support bars or other modifications to bathrooms generally does not increase the value of your property)
IF the cost of the improvement does increase the value of your home, the difference between your cost of the improvement and increase in the value is included as a medical expense.
