Yes. LASIK, eye exams, prescription glasses, contacts, and prescription sunglasses all qualify. Non-prescription sunglasses do not.
Yes. Vision correction is treated as medical care even when the alternative is simply wearing glasses.
Eligible: LASIK, PRK, and other corrective surgery; eye exams; prescription eyeglasses; contact lenses and solution; prescription sunglasses; reading glasses; eye surgery including cataract procedures; vision therapy.
Not eligible: non-prescription sunglasses, cosmetic contact lenses with no corrective function, eyeglass insurance premiums in most cases.
LASIK is worth calling out because it's frequently a $4,000–$6,000 single expense paid entirely out of pocket. That's one receipt representing roughly $27,000–$40,000 of tax-free withdrawal capacity after 20 years at a 10% return. It's the kind of receipt that justifies the entire habit of saving them.
Financing plans are common for LASIK. The expense is incurred when the procedure happens, but you can only reimburse amounts you've actually paid — so track payments, not just the treatment date.