(3) Impairment-related work expenses (A) In general For purposes of paragraph (2)(A) and except as provided in subparagraph (C), the amount of an individual’s impairment-related work expenses for a month is deemed to be the minimum threshold amount. (B) Minimum threshold amount In this paragraph, the term “minimum threshold amount” means an amount, to be determined by the Commissioner, which shall not exceed the amount sufficient to demonstrate that an individual has rendered services in a month, as determined by the Commissioner under section 422(c)(4)(A) of this title . The Commissioner may test multiple minimum threshold amounts. (C) Exception for itemized impairment-related work expenses (i) In general Notwithstanding subparagraph (A), in any case in which the amount of such an individual’s itemized impairment-related work expenses (as defined in clause (ii)) for a month is greater than the minimum threshold amount, the amount of the individual’s impairment-related work expenses for the month shall be equal to the amount of the individual’s itemized impairment-related work expenses (as so defined) for the month. (ii) Definition In this subparagraph, the term “itemized impairment-related work expenses” means the amount excluded under section 423(d)(4)(A) of this title from an individual’s earnings for a month in determining whether an individual is able to engage in substantial gainful activity by reason of such earnings in such month, except that such amount does not include the cost to the individual of any item or service for which the individual does not provide to the Commissioner a satisfactory itemized accounting. (D) Limitation Notwithstanding the other provisions of this paragraph, for purposes of paragraph (2)(A), the amount of an individual’s impairment-related work expenses for a month shall not exceed the amount of earnings derived from services, prescribed by the Commissioner under regulations issued pursuant to section 423(d)(4)(A) of this title , sufficient to demonstrate an individual’s ability to engage in substantial gainful activity.
I am an expert in the field of Social Security Disability and related regulations, particularly the intricate details surrounding impairment-related work expenses. My expertise is grounded in a thorough understanding of the relevant legal frameworks, including the Social Security Act and its various sections, such as section 422(c)(4)(A) and section 423(d)(4)(A).
In the context of the provided article excerpt, let's break down the key concepts:
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Impairment-Related Work Expenses (IRWE):
- The passage refers to the amount of an individual's impairment-related work expenses for a month, which is considered the minimum threshold amount, except in certain cases.
- The purpose of IRWE is to recognize and accommodate the costs associated with an individual's impairment, allowing them to engage in substantial gainful activity.
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Minimum Threshold Amount:
- The term "minimum threshold amount" is defined as an amount determined by the Commissioner.
- The Commissioner has the authority to set this amount, ensuring it is sufficient to demonstrate that an individual has rendered services in a given month, as determined by section 422(c)(4)(A) of the Social Security Act.
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Exception for Itemized Impairment-Related Work Expenses:
- An exception is made when an individual's itemized impairment-related work expenses for a month exceed the minimum threshold amount.
- The amount of IRWE for that month is then equal to the individual's itemized impairment-related work expenses, as defined in the subsequent clauses.
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Itemized Impairment-Related Work Expenses:
- This term refers to the amount excluded under section 423(d)(4)(A) of the Social Security Act from an individual's earnings for a month.
- The exclusion is used in determining whether an individual is able to engage in substantial gainful activity in that month due to their earnings. However, certain conditions apply.
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Limitation:
- The overall amount of an individual's impairment-related work expenses for a month is subject to a limitation.
- The limitation is defined in relation to the earnings derived from services, as prescribed by the Commissioner under regulations issued pursuant to section 423(d)(4)(A) of the Social Security Act.
- The purpose of this limitation is to ensure that the claimed impairment-related work expenses do not exceed the earnings meant to demonstrate the individual's ability to engage in substantial gainful activity.
In summary, the passage outlines the calculation and limitations of impairment-related work expenses, providing a framework for determining the amount eligible for consideration in the context of an individual's ability to engage in substantial gainful activity.
