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 orthopedic neck supports?
Orthopedic neck supports are braces, pillows, cervical collars, and other orthopedic devices that are designed to treat and alleviate medical conditions of the neck resulting from surgery, injury, or other disorders of the musculoskeletal system in the neck region of the body.
Orthopedic neck supports may alternatively stabilize the neck, relax the neck, or relieve tension. Cervical collars are a type of orthopedic neck support which is also known as a neck brace. A cervical collar stabilizes the neck and has a variety of uses including in emergency situations. At home, a cervical collar might be used for individuals recovering from a cervical (neck) fracture or treatment thereafter. Whiplash after a car accident is one of the most common ways that cervical damage is suffered. Most cervical collars have a rigid plastic bivalve construction and foam lining. Other cervical collars have a simple foam and Velcro construction, which provides less overall support, and may be more appropriate for less drastic injuries and recoveries (Everyday Health).
Orthopedic neck pillows are another type of orthopedic neck support. Orthopedic neck pillows come with a variety of functionalities and ranges of support. Orthopedic neck pillows may be filled with a variety of materials such as foam or adjustable chambers filled with water. Many orthopedic neck pillows are configured specifically for back or side-sleepers and have gusseted edges depending on which type of sleeper they favor. Orthopedic neck pillows can have depressions in the middle for a range of neck support configurations, or may have an entirely unique pillow shape such as letter "C" shaped pillows that may be wrapped around the neck and allow for supported sleep while upright, which is commonly desired on airplane and car rides (MyNeckSprain.com).