No, missing working or losing income is never claimed as an expense. We are taxed on the income we make. From there, if there are claimable expenses to deduct, we take them then.

To put it another way, if you had worked and earned more money, you would be paying taxes on a higher income. Reducing an already reduced income would be like double-dipping and that's not allowed.

Here's some more info on medical expenses that are not deductible:

Any medical expenses for which you are reimbursed, such as by your insurance or employer, cannot be deducted. In addition, the IRS generally disallows expenses for cosmetic procedures. You cannot deduct the cost of non-prescription drugs (except insulin) or other purchases for general health such as toothpaste, health club dues, vitamins or diet food, non-prescription nicotine products or medical expenses paid in a different year.

Click for an IRS Checklist here