Impairment-related work expenses
For purposes of this section, the term “impairment-related work expenses” means expenses—
(1)
(1)#
of a handicapped individual (as defined in section 190(b)(3)) for attendant care services at the individual’s place of employment and other expenses in connection with such place of employment which are necessary for such individual to be able to work, and
(2)#
with respect to which a deduction is allowable under section 162 (determined without regard to this section).