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Title 8: Medicaid Page 71 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… Multiply the number of round trip miles to work by the rate per mile. Multiply that times the number of trips per month to determine the monthly deduction. A person who uses a modified vehicle to get to work may be entitled to a mileage allowance and modification cost allowance even if the person is able to use public transportation to get to work. Driver Assistance, Taxicab or Other Hired Vehicles Legal reference: 20 CFR 416.976(c)(6) If a person’s impairment requires the person to use driver assistance, taxicabs, or other hired vehicles in order to get to and from work, deduct the fee paid to the driver. If the impaired person’s own vehicle is used, allow a deduction for both the driver cost and the vehicle operating costs. Use the same mileage allowance rates for vehicles operating costs that are used for Modified Vehicles. A deduction for driver assistance, taxicabs, or other hired vehicles is allowable only if:  Public transportation is not available in the person’s community or if  Public transportation is available but the person is unable to use it because of the person’s impairment.

Ms. S is employed as a computer technician. She cannot take public transportation. The cost of a driver of $70 per month and the rate allowed for her type of vehicle are deducted. The rate is $.295 per mile because her car is a 1989 compact. The worker allows the charge for the driver and the mileage to and from Ms. S’s home. The round-trip mileage is 5 miles per day. In a month with 20 working days, Ms. S is allowed $99.50 in transportation expenses [$70 for the driver and $29.50 for mileage ($.295 x 5 x 20)]. Own Unmodified Vehicles Legal reference: 20 CFR 416.976(6) Allow a deduction for vehicle operating costs if:  The impaired person drives the person’s own unmodified vehicles to and from work and