### Question
How does the law define impairment-related work expenses?


### Answer
Under *26 U.S.C. § 67*, **impairment-related work expenses** is defined as:

> expenses—


(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)

#### Citation:
  - *26 U.S.C. § 67*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART I-DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.**

