Section 520.014 - Long-term-care Earned-income Deductions(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(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.Amended by Mass Register Issue 1486, eff. 1/6/2023.