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Yes, laser eye surgery is a qualified medical expense.
When you enter your Medical Expenses, they are reported as Itemized Deductions on your return (on Schedule A). If your Itemized Deductions exceed the Standard Deduction, then this is a benefit to you.
However, with Medical Expenses, you only get to deduct expenses that exceed 7.5% of your Adjusted Gross Income on your Federal return. They could benefit you on your State return, though, because some states allow them even if you use the Standard Deduction on your Federal return, so it's good to enter them in any case.
Here's more detailed info on Deducting Medical Expenses you may find helpful.
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