There is a great deal of mis-conception about the deductibility of Hot Tubs & Pools.
First, you must have a doctors prescription.
Second, how much did it really cost you? The theory is the Pool or Hot Tub has added value to the home. Lets say the item cost $15,000. It has not added $15,000 to the value of the home. Its like buying a new car. Drive it off the lot and its worth less than when you purchased it.
Lets assume it has an added value to the home of $10,000. That means you lost $5,000.
You lost $5,000 BUT you must divide that by the number of people in the home. If 4 people live there, your deduction is only worth $1,250.
The deduction is included in medical expense which is limited by 7.5% of your Adjusted Gross Income.