I am curious as to why than reconstructive surgery would be considered tax deductible, but treatment for acne scarring (caused by a medical condition) is considered elective. Per the IRS, "You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease." Why would the cost of the treatment of acne be considered deductible, but the cost of treating the disfigurement is not?
