Concierge health care is a tax deduction, provided that the money goes to healthcare services like examinations and routine physicals.
You can only deduct a total amount of medical expenses greater than 7.5% of your AGI.
Possibly. "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" Pub 502
This means, if you used the service during the year for necessary medical events, such as a physical or sick visit, then you would be able to deduct the concierge fee as a medical expense if you itemize your return.
Itemized expenses include mortgage interest, state and local taxes up to $10,000, medical expenses in excess of 7.5% of your AGI and casualty and losses in excess of 10% of you AGI with the first $100 not counting towards the loss. Your health insurance and all medical expenses are only deductible for the amount that is over 7.5% of your AGI. This means if your AGI is $50,000, then the amount that is over $3,750 is deductible.
Then your total itemized expenses would need to be greater than your standard deduction below in order to benefit from your concierge expenses.
The 2023 Standard Deductions are as follows:
Blind and MFJ or MFS add $1,500
Single or HOH if blind add $1,850