• 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

• 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