Under IRC 213(d)(1), "medical care includes amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body." This includes medical equipment and devices.
What are nasal aspirators?
Nasal Aspirators are Over-the-Counter (OTC) medical products that help with nasal breathing by clearing blockages in the nasal passages. The most common application for a nasal aspirator is to help infants who have nasal blockage because of mucus buildup. Nasal aspirators are designed for a parent or caretaker to use on the infant to clear mucus blockages that have accumulated in an infant's nasal passages which cannot otherwise be cleared out.
The most common form of nasal aspirator for use on infants is a simply assembly of a nozzle, tube, and mouthpiece. The nozzle is inserted into the infant's nasal passage, producing a seal, and the parent can gently suck against the mouthpiece to create a vacuum effect which pulls mucus buildup out of the infant's nasal passage. Some nasal aspirators come with disposable filters to prevent the transmission of bodily fluids or bacteria between the parent and the infant. Other nasal aspirators make use of household items like tissues or paper towels to serve as a filter (BabyCenter).
Another nasal aspirator type is a bulb-powered nasal aspirator, which looks and functions similarly to a nasal aspirator with a mouthpiece for human section.
There are also battery powered nasal aspirators which can provide a continuous form of suction that isn't possible with a human-powered nasal aspirator. Nasal aspirators like this may also have a transparent collection receptacle so that the parent or caretaker can evaluate the amount of fluid blockage that the baby is experiencing.