"You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent."
Medical Expenses are subject to the 7.5% rule and you can only claim the excess over 7.5% of your Adjusted Gross Income as an Itemized Deduction.
To Claim Medical Expenses:
Open your return.
Click on Federal tab.
Click on Deductions & Credits.
Click on Add/Edit to the right of Medical Expenses.
I saw something on the news a few days ago that said items such as this are a deductible medical expense "ONLY" if prescribed by a medical professional. It was also stated that if it is deducted as a medical expense, then in can not be added to the cost basis of the property it gets installed in.