14- 472 C.M.R. ch. 4, § 6
Adjusted gross income, representing household income, may be adjusted by taking into account the number of children with special needs who are receiving services from the department. For each child in the household receiving services from the department, excepting the first such child, an amount equal to the federal IRS annual deduction for a dependent child may be subtracted from the adjusted gross income figure. An additional deduction may be made for allowable health care expenses as defined by IRS rule for which the applicant has not received other reimbursement. If the total of unreimbursed health care expenditures paid in the tax year (or, alternatively, paid in the twelve-month time span used for the alternative calculation) exceeds 7.5% of the adjusted gross income figure, the amount of the costs in excess of 7.5% of adjusted gross income shall be deducted on the "determination of fees" worksheet.
14- 472 C.M.R. ch. 4, § 6