Deductible

1. Attendant Care Services

  • Performed in the work setting.

  • Performed to help you prepare for work, the trip to and from work and after work (e.g., bathing, dressing, cooking, and eating).

  • Services which incidentally also benefit your family (e.g., meals shared by you and your family).

  • Services performed by your family member for a cash fee where he/she suffers an economic loss by reducing or ending his/her work in order to help you (e.g., your spouse reduces work hours to help you get ready for work).

2. Transportation Costs

  • The cost of structural or operational modifications to your vehicle which you need in order to travel to work, even if you also use the vehicle for non-work purposes.

  • The cost of driver assistance or taxicabs where unimpaired individuals in the community do not generally require such special transportation.

  • Mileage expenses at a rate determined by us for an approved vehicle and limited to travel to and from employment.

3. Work-Related Equipment and Assistants

  • One-handed typewriters, typing aids (e.g., page-turning devices), measuring instruments, reading aids for visual impairments, electronic visual aids, Braille devices, telecommunications devices for hearing impairments and special work tools.

  • Reader services if you are visually impaired, interpreter services if you are hearing impaired, expenses for a job coach.

4. Prosthesis

  • Artificial hip, artificial replacement of an arm, leg, or other parts of the body.

5. Residential Modifications

If you are employed outside of home:

  • Modifications to the exterior of your house that permit access to the street or to transportation (e.g., exterior ramps, railings, and pathways).

If you are self-employed at home:

  • Modifications made inside your home in order to create a workspace to accommodate your impairment (e.g., enlarge doorway into an office or workroom, the modification of office space to accommodate your problems in dexterity).

6. Routine Drugs and Routine

Medical Services

  • Regularly prescribed medical treatment or therapy that is necessary to control your disabling condition (even if control is not achieved), such as anti-convulsant drugs or blood level monitoring; radiation treatment or chemotherapy; corrective surgery for spinal disorders; anti-depressant medication, etc. Your physician's fee relating to these services is deductible

7. Diagnostic Procedures

  • Any procedure related to the control, treatment, or evaluation of your disabling condition (e.g., brain scans, and electroencephalograms).

8. Non-Medical Appliances and Devices

  • In unusual circumstances, when devices or appliances are essential for the control of your disabling condition either at home or at work (e.g., an electric air cleaner if you have severe respiratory disease), and this need is verified by a physician.

9. Other Items and Services

  • Expendable medical supplies (e.g., incontinence pads, elastic stockings, and catheters).

  • The cost of a guide dog including food, licenses, and veterinary services.

Not Deductible

1. Attendant Care Services

  • Performed on non-workdays or helping you with shopping or general homemaking (e.g., cleaning, laundry).

  • Performed for someone else in your family (e.g., baby-sitting).

  • Services performed by your family member for a cash fee where he/she suffers no economic loss, e.g., your non-working spouse provides service).

  • Services performed by your family member for payment "in-kind" (e.g., room and board) regardless if the family member suffers economic loss.

2. Transportation Costs

  • The cost of your vehicle whether modified or not.

  • The cost of modification to your vehicle not directly related to your impairment or critical to your operation of the vehicle (e.g., paint or décor preferences).

  • Your travel expenses related to obtaining medical items or services.

3. Work-Related Equipment and Assistants

  • If you are self-employed, equipment previously deducted as a business expense.

4. Prosthesis

  • Any prosthetic device that is primarily for cosmetic purposes.

5. Residential Modifications

If you are employed outside of home:

  • Modifications to your house to help you in your home (e.g., enlarge interior doorframes, lower kitchen appliances and bathroom facilities, interior railings, stairway chair lift).

If you are self-employed at home:

  • Any modification expenses you previously deducted as a business expense in determining SGA.

6. Routine Drugs and Routine

Medical Services

  • Drugs and/or medical services used for your minor physical or mental problems (e.g., routine physical examinations, allergy treatment, dental examinations, and optician services).

7. Diagnostic Procedures

  • Procedures not related to your disabling condition (e.g., allergy testing).

8. Non-Medical Appliance and Devices

  • Devices you use at home or at the office which are not ordinarily for medical purposes (e.g., portable room heaters, air conditioners, dehumidifiers, and humidifiers) and for which your doctor has not verified a medical work-related need.

9. Other Items and Services

  • An exercise bicycle or other device you use for physical fitness unless verified as necessary by your physician.

  • Health insurance premiums

This information is provided by the Massachusetts Rehabilitation Commission.