Typically, no, it is not. In some instances, you may be able to deduct the premiums you make on certain health insurance programs, such as an HSA. I cannot think of any instances where the benefits you receive are tax deductible.
You can usually receive your benefits without being taxed on them. It really depends on the type and nature of the health insurance and where you are in America. If you have group disability insurance, for instance, you would be taxed on the benefits you receive, but on an individual or group managed care plan (HMO, PPO, POS) then you would not be taxed on your benefits.