TN 21 (03-92)

A. Introduction

The recognition of and deduction for work expenses  are an integral part of the SSI work incentive provisions. Collectively, these provisions are designed to protect benefits while recipients develop and test their work capabilities.

It is important that SSA employees with public contact responsibilities be prepared to provide accurate information with respect to the work incentive provisions. Additionally, these employees should offer encouragement to individuals who are considering entering or reentering the workforce.

B. Background

The law provides for excluding from income earnings which are used to pay for blind work expenses (BWE) and impairment-related work expenses  (IRWE).

The legislative history of the SSI program shows that Congress wanted to provide every opportunity and encouragement to people who are blind or disabled to return to or begin gainful employment. Congress intended that the work expense provisions be liberally construed, if necessary, to accomplish these objectives.