Allow CPR certifications for lay people to be a tax deductible expense.

Often times in Homeland Security we speak of how to protect the citizenry from foreign threats. Health of the citizenry should also be a threat as many American die each year from Heart Attacks. If the IRS made CPR certifications a tax deductible write off more Americans would get CPR certifications as a result more people would be trained to provide this life saving skill and in theory fewer people would die of Heart Attack, Chocking etc.