I’m not convinced. Loss of CPAP for one night is rarely life threatening, battery backups are available as well, and the whole house generator also supplies non-medical household needs. Additionally, even if allowable, it is only allowable to the extent it does not increase the fair market value of the home. If it increase the value of the home (makes it easier to sell or raises the selling price) then it is a capital improvement that adds to the cost basis and is not an immediate medical expense deduction.
