(Note that as of March 2010, the federal mileage rate is 50 cents per mile. See March 2010 FYI.)
Food stamp regulations at 106 CMR 364.400 allow elderly and/or disabled household members to deduct medical expenses in excess of $35 per month. This includes the reasonable cost of transportation and lodging to obtain medical treatment or services. These regulations also allow a deduction for dependent care expenses incurred for transportation to and from a child care or dependent care site.