Tax deduction for injury treatment of employee?

[Bill Briscoe]

I am a partner in an LLC, one of our employee/owners was injured on the job. If the LLC pays for the medical treatment, or if a lawsuit is filed and settled, can the payment be deductible since it came out of an LLC?

The payment was not real large so from a worker's comp liability perspective, we are effectively self-insured for claims at this level.