Qualified Disability Expenses (“QDE”) are any expenses that are incurred as a result of living with a disability and are intended to improve quality of life, health and provide greater independence. The U.S. Department of the Treasury has indicated that the following list of qualified disability expenses is not exhaustive and may be construed broadly to include basic living expenses: education; housing; transportation; training and support; assistive technology; healthcare, prevention and wellness; financial management and administrative services; legal fees; account oversight and monitoring; funeral and burial expenses; basic living expenses. The purchase of food is now considered a non-house related expense.