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• abdominal supports
• abortion
• acupuncture
• air conditioner (when
necessary for relief from an
allergy or for relief from
difficulty in breathing)
• alcoholism treatment
• ambulance
• anesthetist
• arch supports
• artificial limbs
• autoette (when used for
relief of sickness/disability)
• birth control pills (by
prescription)
• blood tests
• blood transfusions
• braces
• cardiographs
• chiropractor
• Christian Science
Practitioner
• contact lenses
• contraceptive devices
(by prescription)
• convalescent home (for
medical treatment only)
• crutches
• dental treatment
• dental x-rays
• dentures
• dermatologist
• diagnostic fees
• diathermy
• drug addiction therapy
• drugs (prescription)
• elastic hosiery
(prescription)
• eyeglasses
• fees paid to health
institute prescribed by
a doctor
• FICA and FUTA tax
paid for medical care
service
• fluoridation unit
• guide dog
• gum treatment
• gynecologist
• healing services
• hearing aids and
batteries
• hospital bills
• hydrotherapy
• insulin treatments
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• lab tests
• lead paint removal
• legal fees
• lodging (away from home
for outpatient care)
metabolism
tests
• neurologist
• nursing (including board
and meals)
• obstetrician
• operating room costs
• ophthalmologist
• optician
• optometrist
• oral surgery
• organ transplant
(including donor’s expenses)
• orthopedic shoes
• orthopedist
• osteopath
• oxygen and oxygen
equipment
• pediatrician
• physician
• physiotherapist
• podiatrist
• postnatal treatments
• practical nurse for
medical services
• prenatal care
• prescription medicines
• psychiatrist
• psychoanalyst
• psychologist
• psychotherapy
• radium therapy
• registered nurse
• special school costs for
the handicapped
• spinal fluid test
• splints
• sterilization
• surgeon
• telephone or TV
equipment to assist the
hard-of-hearing
• therapy equipment
• transportation expenses
(relative to health care)
• ultra-violet ray treatment
• vaccines
• vasectomy
• vitamins (if prescribed)
• wheelchair
• x-rays
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