I think it's important to qualify that not every mother who uses a pump is doing so because she's "chosen" to nurse. As a matter of fact, I think that's a bit of a ridiculous assumption. Pumping isn't always a choice, as we've seen in some of the stories here. And do we really want the IRS of all government agencies to be in the position of judging whether a mother's reason for using a pump is good enough?
I also think the whole "well, you chose to be in a situation where you use a pump" argument is a bit of a slippery slope. How many other expenses could that decision be applied to? Who gets to decide what's the norm and what's not? The IRS? That's craziness. What's next-- homebirth? midwives? vitamins? contraception? After all, if people have to be vigilant against choices that lead to a "contraception accident," maybe they just shouldn't be having sex in the first place. That is hyperbole, by the way.
I'd be interest to know if special formulas are covered for babies and children who can't survive without them.
And finally, I just find it really odd that, as a pastor's family with a housing allowance, we can use toilet paper as part of our tax deductable housing allowance (we don't by the way) but they're quibbling over something like a breast pump. It's such a bizarre hill to die on.