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The rules say that plans must pay for a medical service or item if regular Medicare would pay for it in this case. 
You can find this rule at 42 Code of Federal Regulations (CFR) Section 422.101. 
 
The rules state that a power seat elevation feature (E2300) and power standing feature (E2301) are non-covered 
because they are not primarily medical in nature. If a wheelchair has an electrical connection device described 
by code E2310 or E2311 and if the sole function of the connection is for a power seat elevation or power 
standing feature, it will be denied as non-covered. If an attendant control (E2331) is provided in addition to a 
beneficiary-operated drive control system, it will be denied as non-covered. You can find this information in 
the Local Coverage Article: Wheelchair Options/Accessories - Policy Article (A52504). 
 
A power tilt and recline seating system (E1006-E1008) includes: a solid seat platform and a solid  
back; any frame width and depth; detachable or flip-up fixed height or adjustable height armrests; fixed or 
swingaway detachable legrests; fixed or flip-up footplates; two motors and related electronics with or without 
variable speed programmability; a switch control which is independent of the power wheelchair drive control 
interface. 
 
A power leg elevation feature (E1010, E1012) involves dedicated motor(s) and related electronics with or 
without variable speed programmability which allows the legrest to be raised and lowered independently of the 
recline and/or tilt of the seating system. It includes a switch control which may or may not be integrated with 
the power tilt and/or recline control(s). 
 
Expandable Controller - An electronic system that is capable of accommodating one or more of the following 
additional functions:   
a. Proportional input devices (e.g., mini, compact, or short throw joysticks, touchpads, chin control, head 
control, etc.) other than a standard proportional joystick.   
b. Non-proportional input devices (e.g., sip and puff, head array, etc.)   
c. Operate 3 or more powered seating actuators through the drive control. (Note: Control of the power seating 
actuators though the Control Input Device would require the use of an additional component, E2310 or E2311.) 
 
The approved power options come with their own switches. Local Coverage Article: Wheelchair 
Options/Accessories - Policy Article (A52504) confirms this:  A power tilt and recline seating system (E1008) 
includes: a solid seat platform and a solid back; any frame width and depth; detachable or flip-up fixed height 
or adjustable height armrests; fixed or swingaway detachable legrests; fixed or flip-up footplates; two motors 
and related electronics with or without variable speed programmability; a switch control which is independent 
of the power wheelchair drive control interface; any hardware that is needed to attach the seating system to the wheelchair base. It does not include a headrest. It must have the following features: ability to tilt to greater than 
or equal to 20 degrees from horizontal; ability to recline to greater than or equal to 150 degrees from 
horizontal; back height of at least 20 inches; ability to support beneficiary weight of at least 250 pounds. 
 
If you want to read these Medicare rules, you can go to this website www.medicareappeal.com. 
 
The Plan contract says that the Plan covers items and services in accordance with Medicare rules.