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Title 8: Medicaid Page 70 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Non-MAGI-Related Deductions Revised April 11, 2025 Deduction for Impairment-Related Work… Modified Vehicles Legal reference: 20 CFR 416.976(c)(6) Deduct the cost of modifying an impaired person’s vehicle. A physician must verify that the person is unable to use public transportation and requires the special modifications in order to get to and from work. Also, the person must pay the cost of the modification before it can be deducted. Deduct the actual cost paid to make structural or operational modifications to a vehicle in order to drive it, or be driven in it, to work. Do not deduct the cost of the vehicle. Deduct mileage allowance for operating costs based on the weight of the empty vehicle according to the chart below. Operating cost includes gas and oil, maintenance, parts, tires, tolls, parking, insurance, and state and federal taxes. Cost of Owning and Operating Automobiles, Vans, and Light Trucks - 2001 Cents Per Mile * Size Cost ** Characteristics *** Subcompact 32.2 4 cylinder, Avg MPG = 32 Compact 42.3 4 cylinder, Avg MPG = 23 Intermediate 46.9 6 cylinder, Avg MPG = 20 Full-Size Vehicle 51.1 6 cylinder, Avg MPG = 19 Compact Pickup 40.2 4 cylinder, Avg MPG = 18 Full-Size Pickup 47.7 8 cylinder, Avg MPG = 13 Compact Utility 45.6 4 cylinder, Avg MPG = 15 Intermediate Utility 51.4 6 cylinder, Avg MPG = 15 Full-size Utility 52.9 8 cylinder, Avg MPG = 13 Mini-Van 50.7 6 cylinder, Avg MPG = 17 Full-Size Van 52.0 6 cylinder, Avg MPG = 13 * Total costs over 5 years, based on 70,000 miles. ** Includes depreciation, financing, insurance, registration fees, taxes, fuel maintenance, and repairs. *** Average MPG reflect city, excluding highway. Source: Federal Highway Administration estimates based on the 2001 editions of The Complete Car Cost Guide and Complete Small Truck Guide from Intellichoice, Inc., and sales figures from Automotive News.