Yes, the IRS has concluded that breast pumps and supplies that assist lactation constitute "medical care" under Code Sec. 213(d), based on its determination that, like obstetric care, they are for the purpose of affecting a bodily structure or function of a lactating woman.

Breast pump and lactation supply expenses are not considered to be income when they are reimbursed under flexible spending arrangements, Archer medical savings accounts, health reimbursement arrangements, or health savings accounts. In addition, for taxpayers whose total medical expenses exceed 7.5 percent of adjusted gross income and who meet the remaining requirements of Code Sec. 213(a), these lactation equipment expenses are deductible if not already reimbursed through one of those accounts.

The IRS has stated that its Publication 502, Medical and Dental Expenses, will be revised to include this information.

Source: IRS Announcement 2011-14, I.R.B. 2011-9, February 28, 2011.