IRS regs that I've seen show that "nursing home" expenses are medical expenses that can flow to the medical deduction part of one's schedule A. It's hard to tell what the line is between general 'assisted living' for the elderly, vs enough required assistance to qualify as a medical expense.
I handle my MIL's (My mother in law. And while the jokes are fine, I get along with her and want the best for her) finances. Until now, tracking medical expenses made no sense as they'd need to exceed 7.5% of her income by enough to then exceed the standard deduction. But. Now she is on her way from a simple assisted living to a 'memory care' facility that will cost nearly $50,000/yr more than her current residence.
If this is deductible in full or any part of it, it would at least save her the few thousand each year on her taxes.