@IRonMaN 

I don't think bariatric surgery is ever done for cosmetic reasons -- you might be thinking of liposuction. 

I am writing this from my home here in Arizona that I bought from the estate of someone who died from complications of bariatric surgery.  And she didn't go to Mexico.  

If it's deductible on the federal return, it's deductible for Arizona, which allows everything without the 7.5% floor.  So the taxpayer might be itemizing for state, but not federal. 

Prescriptions bought in Mexico -- that's a different story, isn't it?