What you pay for a generator of any type is not tax deductible on any tax return, in any way, shape, form or fashion. However, if used to power certain medical equipment then it *MIGHT* qualify for a tax "credit", which is completely different from a deduction. This is covered in IRS Publication 502 at https://www.irs.gov/pub/irs-pdf/p502.pdf starting on page 6. It concerns modifications to one's home for medical need. But I can't see anything there that comes close to a whole house generator for medical need. It does provide a list per-se of items that it can "Include but are not limited to". A portable generator for powering medical equipment in the home during a power outage would probably qualify as a medical expense. But I would question a whole house generator, and I would expect the IRS to question it to. It would just depend on the medical need justification most likely.
In my town where I live in FL there are lots of older retirees here that use portable generators for things like insulin pumps and oxygen, as well as to keep the fridge running to keep the insulin chilled. When a hurricane hits, it's a sure bet the power will be out for days, if not a few weeks. So for some the portable generator is a justifiable medical necessity. But the whole house generator is not.
