If you itemize your deductions you get to deduct medical expenses subject to limitations based upon your AGI. You generally think of physician, dentist, and prescription expenses. But you also get to deduct medical appliances as well as a portion of assisted living expenses and nursing home charges.
Also, medical expenses are deductible in full for Oregon purposes if you are over age 62.
Tip: Keep a record of your medical expenses. Bring any questionable items with you to your tax interview.