The original intent, as I understand it, was for medical devices, such as pacemakers or wheelchairs, to now be taxed.
I’ve heard some people interpret this to also include every piece of gauze, or cotton swab used by a dentist when having your teeth cleaned, now being taxed.
I suspect at some point, any item used in the medical profession which may be purchased over the counter, will not fall into the medical device category, otherwise they could also be deductible items.