It will likely depend on what the IRS decides. Apple AirPods Pro 2 are primarily a earphone device with additional features that apparently will allow them to provide a hearing aid function. The IRS might want to find a way to preclude a deduction for them for individuals that don't have a hearing deficiency to prevent abuse of the tax system. Many of use will be interested in what they say, if anything, in the 2024 version of Publication 502 Medical and Dental Expenses.
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