Deductions & credits

@BadKitty - it would apply. but what the regulation is saying is that you have to separate the expenditure between medical expense and home improvement. 

 

So let's say there was s $20,000 bathroom improvement because my elderly mother came to live with me.  And ;et's further assume that home improvement increased the value of my home my $15,000.

 

then only $5,000 is a medical expense that I could deduct on my taxes 

 

that is the way I read this,