first, even if you could get a deduction, it would have to be a medical deduction.... and those are only deductible where they exceed 7.5% of your AGI AND you itemize AND only if your mother is your dependent.* if the total expense we are talking about don't meet these requirements or if your mother is not your dependent*, then forget the idea of a medical deduction. That is all before even thinking that the projects you are undertaking can be deducted as medical expenses.
best to read this IRS document and especially the section on Capital Improvements on page 6. Basically, to the extend your projects increase the value of your home, those are capital improvments (and not medical expenses), the rest COULD BE medical expenses.
https://www.irs.gov/pub/irs-pdf/p502.pdf
*and there is a twist, if she could be your dependent, other than her earnings (excluding social security) exceed $4300, then her medical expenses could be deducted on your tax return.
