Larry
is physically impaired and has been in classes for students with learning and processing problems since he was six years old. Larry has received SSI benefits since he was five years old. He fatigues easily from prolonged physical work. Larry’s IEP/transition plan involve a job placement in a building supply store. Larry’s job responsibilities include some lifting and reaching for objects on shelves, sometimes requiring the use of a small step ladder. Larry learned how to perform the required tasks but was physically fatigued after a four-hour shift. He also was starting to feel discomfort in his back. Despite these drawbacks, Larry liked the job and his coworkers.Larry and his mother talked with the school’s transition specialist. The transition specialist has a friend who is a rehabilitation engineer at a local university. The friend agreed to meet with Larry and recommended Larry use certain devices to reduce his fatigue and the physical stress on his back (e.g., a heavy duty belt, a reach extender to replace the step ladder). The engineer also offered to design stress-reducing devices for cleaning floors, such as a swivel brush reaching ten feet in any direction, a light sweeper, and a light "super mop" with a wringer built into the handle. The total costs of these items would be approximately $360.00.
The school had no remaining funds for assistive devices and Larry’s mother could not afford to pay for them. Larry, his mother, and the transition specialist decided to apply for an IRWE incentive. Larry needed the devices to perform his work activities more efficiently and maintain employment. The transition planning team established a short-term goal that Larry and the transition specialist would request an appointment at the SSA regional office to discuss the IRWE application and complete the required application. Larry and the specialist completed the task and set up an expense reporting form. (Larry also would need these if he were to seek similar employment in the future.) In reviewing Larry’s IRWE incentive request, SSA found it met the criteria: the "special work tools" were necessary for Larry to maintain employment and the costs were reasonable. Larry received the IRWE incentive and purchased the equipment.
(see table below)Effect on Larry's icome for the Month in Which Equipment is Purchased |
|
|---|---|
| $420.00 | Larry's gross earnings working in the building supply store |
| -85.00 | General and earned income exclusion |
| $355.00 | Earned income |
| -360.00 | Larry's IRWE exclusion |
| 0.00 | Countable income |
| $494.00 | Larry's SSI benefits |
| +420.00 | Larry's gross earnings |
| $914.00 | Larry's gross income |
| -360.00 | larry's IRWE expense (for his equipment) |
| $554.00 | Larry's usable gross income |