Code of Massachusetts Regulations › 106 CMR - DEPARTMENT OF TRANSITIONAL ASSISTANCE › Title 106 CMR 364.000 - Supplemental Nutrition Assistance Program: Determining Household Eligibility and Benefit Level › Section 364.400 - Determining Deductions

Current through Register 1525, July 5, 2024
There are seven deductions from income. No other deductions are
				allowed.
(A)
Standard
			 Deduction
. The standard deduction varies according to household
			 size. No household receives more than the standard deduction for a household
			 size of six. The standard deductions are posted at
http://www.mass.gov/dta
. Paper
			 copies are available upon request.
(B)
Earned Income
			 Deduction
. 20% of gross monthly earned income is allowed as a
			 deduction. No additional deductions from earned income shall be made. Excluded
			 earned income and any portion of income earned under a wage supplementation or
			 support program attributable to public assistance shall not be allowed as a
			 deduction.
This deduction shall not be allowed in determining an
				overissuance if the household fails to report earned income in a timely manner
				and the failure to report the income is the basis for the claim.
(C)
Excess Medical
			 Deduction
. A household that includes an elderly or disabled
			 individual, as defined in
			 106 CMR
			 361.210:
Elderly or Disabled
			 Individuals,
is allowed a medical deduction when the elderly or
			 disabled individual incurs monthly unreimbursed medical expenses above $35 a
			 month. No other household members are eligible for this deduction, unless they
			 are also elderly or disabled. Special diets are not an allowable medical
			 expense. The amount of the allowable deduction is based on the amount verified,
			 in accordance with
			 106
			 CMR 364.450(A). The
			 following deductions are allowed:
Medical Expense Verified
Amount of Deduction
$35/month or under
$0
Over $35.00 to $190/month
$155
Medical Expense Verified
Amount of Deduction
Over $190/month
Actual amount over $35
Allowable medical expenses include:
(1) Medical and dental care, including
			 psychotherapy and rehabilitation services provided by a licensed practitioner
			 or other qualified health professional;
(2) Hospitalization (inpatient or outpatient)
			 or nursing home care in a State-recognized facility and nursing care. Payments
			 made by the household for someone who was a SNAP household member immediately
			 before entering a hospital or nursing home are an allowable deduction under 106
			 CMR 364.400(C);
(3)
			 Over-the-counter medical medication, including insulin, when approved by a
			 licensed practitioner or other qualified health professional; and the cost of
			 medical supplies, sickroom equipment (including rental) or other prescribed
			 equipment;
(4) The cost of
			 prescription drugs prescribed by a licensed practitioner, including the cost of
			 postage and delivery for mail order medications and/or medical
			 supplies;
(5) Health and
			 hospitalization insurance policy premiums. The premiums for health and accident
			 policies payable in lump sum settlements for death or dismemberment and the
			 premiums for income maintenance policies such as those that continue mortgage
			 and loan payments while the beneficiary is disabled are not
			 deductible;
(6) Medicare premiums
			 and co-payments;
(7) Any
			 cost-sharing or spend-down expenses incurred by MassHealth
			 recipients;
(8) Dental services,
			 dentures, dental adhesives, hearing aids and batteries, and
			 prosthetics;
(9) Securing and
			 maintaining a Seeing Eye dog, hearing dog or service animal, including the cost
			 of food and veterinarian bills;
(10) Eye glasses, contact lenses, lens
			 supplies and other vision aids or treatments prescribed by a physician skilled
			 in eye disease or by an optometrist;
(11) Reasonable cost of public or private
			 transportation and lodging to obtain medical treatment, medications, medical
			 supplies or services. The allowable rate for transportation shall be the
			 federal mileage reimbursement rate; and
(12) Maintaining an attendant, homemaker,
			 home health aide, housekeeper or child care services which are necessary due to
			 age, infirmity, or illness. When these services can qualify as either a medical
			 or a dependent care deduction, the expense is treated as a medical deduction.
			 In addition to the actual expense of these services, an amount equal to a
			 one-person SNAP benefit allotment shall be deducted if the household furnishes
			 a majority of meals to the individual providing the service. The allotment for
			 this meal-related deduction is that in effect at the time the household is
			 given the deduction. If the allotment amount changes during a certification
			 period, the total deduction amount must be updated to reflect the new allotment
			 amount no later than the household's next scheduled recertification.