One Time Charge - "Prepaid" Lifetime Medical Transportation Expense deducted the year the charge was incurred?

[2023 Prepper]

I purchased a "lifetime" emergency medical transportation membership in 2023 to cover any future emergency medical transportation expenses not completely covered by Medicare - such as flight for life - for the rest of my life.  In doing so, I incurred a one-time expense - or premium - all paid in December of 2023.  There will be no future premiums  expenses incurred for the rest of my life.

Assuming I itemize deductions, can I deduct the entire cost of the lifetime membership on my 2023 tax return?

[Anonymous_]

https://www.irs.gov/publications/p502#en_US_2022_publink1000178852

[2023 Prepper]

Thank you Champ for sharing a copy of IRS Publication 502.  But I've read it and am unable to find a specific answer to my inquiry.  Can you please offer me additional direction?  Thank you.

[Anonymous_]

You can include only the medical and dental expenses you paid this year, but generally not payments for medical or dental care you will receive in a future year.

[2023 Prepper]

Thanks Champ, Looks like I'll have to wait to claim the cost if / when I ever incur an ambulance ride or flight for life.