Check the details of your health insuarnce policy to see what, if anything, they'd cover. Look under durable medical equipment coverage. Your doctor's office should have someone who could check with your health insurance provider to see if they'd cover anything. Don't be suprised if the insurance compays squawks about this, though.
If your doctor gives you a perscription or otherwise orders this as medically necessary for you, it may be deductible on your Federal income tax form as a medical expense, but only the portion that wasn't covered by insurance.
Consulting a tax advisor prior to the purchase would probably be a good idea.
Brewman