My 85 y.o. mother lives with my wife, child and I and we're in the process of adding a separate living space onto our house for her. The add-on has to be upstairs for various reasons, so we included a vertical lift in the plans so she would not have to deal with stairs. Lifts are expensive, but it is a solution that we feel most comfortable with. My question: does anyone on this board know of potential funding sources or tax incentives that could help to alleviate the cost of the lift? My mother is currently in good health and able to walk, but has suffered from bouts of dizziness in the past such that we'd like to avoid her needing to use the stairs. Thanks in advance for your suggestions.

I should add that we live in central Florida, U.S.A. Thanks again.

CozmicFrits welcome in glad to have you.
Lets see here...since all states have there own particular programs one place that has helped me in several areas when it came to questions such as this was a Medical supply house they know all the ins and outs of Medicare and other insurances most people have but I think when it comes down to it (although I may be wrong so dont hold me to it) I believe for this large purchase you would need a Doctors prescription for this in order to write it off on taxes.
Another thing to keep in mind locate your Gas and Electric website too there are tax incentives for energy star products installed in ones home when your remodeling keep in mind these will be assessed with next years taxes rather than this year so make sure you keep all receipts especially with fixtures that are energy star compliant.
Another thing I do here is write my MIL off on my taxes she gets under a certain amount and qualifies as a dependent, keep all prescription med receipts co pays medical costs and durable medical equipment receipts for tax purposes also
Hope this helps

CozmicFrits, My parents house has been adapted in many ways. Stairlifts run a seat up and down the stairs and keep Mom able to change floors. They didn't require major home surgery, but it wasn't cheap. They can be removed, when the need is no longer there.

I am just going to give you the google page for stair lifts.

http://www.google.com/search?hl=en&q=Stair+lifts

I love the ones in Mom's house. No major remodeling required. They are there because as my Dad's health declined, he actually asked me to boost him up a flight of stairs by his belt. I did it once. Then I told him I was never going to do it again. Period, the end. By the time I got him to the top of the stairs, We were both dripping in sweat and my poor Mom standing at the bottom of the steps waiting for us both to tumble down had no cell phone. She would have had to climb over us, go up the steps, call 911 for us both. This was 8 years ago. Stairs are no place to experiment.

I have no clue about tax savings. Her Doc may have to say it is necessary. Often the companies that install such things know all about the incentive programs. Ask them.

I do recommend you look into these types of lifts rather than an actual "elevator". They have enough battery backup to get Mom down the stairs and to her car, if the power goes out.