Assuming this has nothing to do with his/her business then it has no tax effect.  I would however hold onto the receipts for possible basis addition when they sell the home.

If they're in some sort of business that needs these items then some are depreciable and some are deductible.

Direct repairs to the home office are okay. Indirect may or may not be.  Repairs to the entire home such as fixing the walkway, a roof, etc. may work.  Fixing the kid's bathroom sink, nope.