If they are medically necessary. https://www.irs.gov/publications/p502#en_US_2021_publink1000178972

I love the "medically necessary" requirement.  So am I missing something or do folks go to nursing homes because they couldn't get the tickets they wanted to go on spring break?

There are some who are in nursing homes for reason other than medical. They are there for mental reasons. I do not know how it is in your state but here in Illinois a few years back they closed many mental institutions and dumped them on the Nursing Homes.

"Medical" includes mental health.  

I suspect the "medically necessary" part is to try to separate a traditional "nursing home" (primary purpose is medical) from an "assisted living" situation (primary purpose is lodging, but has medical assistance).

I respect your opinion but I dont agree with it.