Long-term-care Earned-income Deductions
Effective Apr 1, 2024M.G.L. c. 118E s. 7 and 12MassHealth
(A) The following expenses may be deducted from the earnings of a long-term-care-facility resident:
- (1) a standard deduction of $11; and
(2) any of the following work-related expenses deducted from salary:
- (a) social security taxes (FICA);
- (b) federal and state income taxes;
- (c) retirement and employee benefit plans;
- (d) health or medical insurance premiums; and
- (e) union dues.
- (B) Deductions that may be used to determine the amount owed to the long-term-care facility (patient-paid amount) are described at 130 CMR 520.026.