Swimming Pools
When a doctor told a patient with emphysema, a condition that causes shortness of breath, to develop an exercise regime, the man decided that installing and maintaining a pool would be the right choice for him.
It turned out to be a great decision, as he ended up not only improving his breathing capacity but also deducting the cost of the pool as a medical expense. Why? Because he used it more often than his family did. This meant that the pool’s primary purpose was medical care.
What’s more, he was also able to deduct the cost of pool chemicals and the cost of heating the pool, too!