Welcome to our forum.
I've haven't heard of anyone successfully getting the cost of the spa written off under insurance for at least 10 years, I have heard in some cases of the sales tax being covered but that's about it. Doesn't mean you still shouldn't check with YOUR specific doctor/health care provider...Good Luck!
I've always heard that if you have a prescription from a doctor for a hot tub, it can be considered a medical device. I think in order to qualify for a deduction, the hot tub, installation costs, and any other medical bills you have for the year have to be in excess of 10% of your annual income.I've heard of numerous customers doing this, so I think it is a legit write-off, but I would consult your CPA.