My mother gets home care and has a 602.00 a month deductible which we pay out of our pocket. Is this tax deductible?

The organization called PPL handles cutting the checks and takes the 602.00 out of the first time card submitted each month and we have to pay that to the home care attendant so I would like to know if we can deduct that from our taxes my husband is the employer of record but my mother is not our dependent she has income over 3800.00 a year and lives alone thus the need for the care