Uploaded February 2026 | Updated September 2026, 2 weeks ago
Families with disabled students often face extra out-of-pocket costs—costs they wouldn’t have if their child weren’t disabled—to secure the same education other students receive for free, yet tax relief for those expenses is limited and unclear. Garret Hoff, J.D., argues that Internal Revenue Code Section 213 and its interpretations reflect a time when disabled people were not viewed as worth public money to educate, leaving families with arbitrary distinctions under the medical expense deduction. Hoff recommends the IRS revise Treasury Regulation 1.213-1(e)(1)(v)(a) to recognize a broader reading of Section 213, and he urges Congress to amend Section 529A, created by the ABLE Act, to lift contribution limits and make contributions tax deductible so families can fund qualified disability expenses through ABLE accounts. Hoff adds that lasting access and justice require cultural change, not only tax revisions. Recorded on 11/07/2025. [Show ID: 41178]
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Families with disabled students often face extra out-of-pocket costs—costs they wouldn’t have if their child weren’t disabled—to secure the same education other students receive for free, yet tax relief for those expenses is limited and unclear. Garret Hoff, J.D., argues that Internal Revenue Code Section 213 and its interpretations reflect a time when disabled people were not viewed as worth public money to educate, leaving families with arbitrary distinctions under the medical expense deduction. Hoff recommends the IRS revise Treasury Regulation 1.213-1(e)(1)(v)(a) to recognize a broader reading of Section 213, and he urges Congress to amend Section 529A, created by the ABLE Act, to lift contribution limits and make contributions tax deductible so families can fund qualified disability expenses through ABLE accounts. Hoff adds that lasting access and justice require cultural change, not only tax revisions. Recorded on 11/07/2025. [Show ID: 41178]
Donate to UCTV to support informative & inspiring programming:
uctv.tv/donate
Please Note: Knowledge about health and medicine is constantly evolving. This information may become out of date.
More videos from: Autism Tree Annual Neurodiversity Conference 2025
(uctv.tv/autism-tree-project-2025)
Explore More Public Affairs & Politics on UCTV
(uctv.tv/public-affairs)
Public Affairs UCTV goes beyond the headlines to explore economics, public policy, race, immigration, health policy and more. Hear directly from the researchers so you can be informed to make important decisions.
Explore More Health & Medicine on UCTV
(uctv.tv/health)
UCTV features the latest in health and medicine from University of California medical schools. Find the information you need on cancer, transplantation, obesity, disease and much more.
UCTV is the broadcast and online media platform of the University of California, featuring programming from its ten campuses, three national labs and affiliated research institutions. UCTV explores a broad spectrum of subjects for a general audience, including science, health and medicine, public affairs, humanities, arts and music, business, education, and agriculture. Launched in January 2000, UCTV embraces the core missions of the University of California -- teaching, research, and public service – by providing quality, in-depth television far beyond the campus borders to inquisitive viewers around the world.
(https://www.uctv.tv)
