That depends. Are you an art dealer? Are you an artist? Are you in some line of business/work that deals with art? If so, it might be deductible or may have to be added to the basis of the piece of art.
If not, that this is simply to repair a personally owned piece of art, the answer would be no. However, keep the documentation and if you ever sell the piece of art, the cost of the restoration could be added to the basis of the piece of art.
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**
