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Title 8: Medicaid Page 72 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…  Public transportation is unavailable in the person’s community or the impaired person is unable to use public transportation because of the person’s impairment. Use the same mileage allowance rates for vehicle operating costs that are used for Modified Vehicles. Deduction for Work Expenses for the Blind Legal reference: 20 CFR 415.1112(c)(8) A person who qualifies for SSI because of blindness is not eligible for the deduction for impairment-related expenses but may deduct the ordinary and necessary expenses of earning income. If the blind person’s spouse is also eligible because of blindness, each spouse is eligible for this deduction. Blind people who are 65 or over are not eligible for this exclusion unless they were either:  Receiving SSI payments because of blindness in the month before they turned 65, or  Converted to SSI from the Aid to the Blind program in effect in 1974. Examples of ordinary and necessary work expenses include those related to:  Transportation to and from work such as the actual cost of bus or cab fare, cane travel instructions, a seeing eye dog and the dog’s expenses, or private automobile (15¢ per mile).  Actual cost of job improvement training such as computer programming training.  Job performance items such as: • Braille instruction and translation of material into Braille, readers. • Child care costs (if not otherwise provided). • Equipment needed on the job or tools used in the trade (e.g., for homebound work) due to blindness. • Instructions in grammar. • Meals. • Professional association dues that are work-related, licenses, union dues. • Prostheses needed for work even though not related to blindness. • Optical aids.