For purposes of deducting medical expenses, medical care means amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, and for treatments affecting any part or function of the body. The medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness.
Specifically, the IRS allows the deduction for laser eye surgery: According to the IRS Publication 502, Medical and Dental Expenses, “you can include in medical expenses the amount you pay for surgery to improve vision, such as radial keratotomy or other laser eye surgery, if it is done primarily to promote the correct function of the eye.”