The spouse of a taxpayer away for medical treatment may be able to deduct here lodging costs (up to $50/day) IF the taxpayer would have been unable to travel and stay on his/her own.
Likewise, if the taxpayer were also in an offsite facility with the spouse for the course of treatment (such as at a nearby hotel), then the taxpayer could also deduct $50/day for lodging.
The airfare is deductible, but meals are not.
Here is the complete section from the IRS on Lodging for Medical Expenses.
"You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. See Nursing Home , later.
You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. You can include the cost of such lodging while away from home if all of the following requirements are met.
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The lodging is primarily for and essential to medical care.
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The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital.
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The lodging isn't lavish or extravagant under the circumstances.
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There is no significant element of personal pleasure, recreation, or vacation in the travel away from home.
The amount you include in medical expenses for lodging can't be more than $50 for each night for each person. You can include lodging for a person traveling with the person receiving the medical care. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Meals aren't included.
Don't include the cost of lodging while away from home for medical treatment if that treatment isn't received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging isn't primarily for or essential to the medical care received." See IRS Publication 502 (under Lodging).
Here is the complete section from the IRS on Transportation for Medical Expenses.
"Transportation
You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care.
You can include:
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Bus, taxi, train, or plane fares or ambulance service,
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Transportation expenses of a parent who must go with a child who needs medical care,
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Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and
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Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment.
Car expenses. You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. You can't include depreciation, insurance, general repair, or maintenance expenses. If you don't want to use your actual expenses for 2019, you can use the standard medical mileage rate of 20 cents a mile. You can also include parking fees and tolls. You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate."
[Edited 4/2/2020 2:14 pm CDT - updated for 2019]
