IRWEs are items and services needed and used by a disabled AABD participant to work. The items must be needed because of the participant's impairment, and may be bought or rented. The cost for IRWEs is subtracted from the participant's earned income, for eligibility and AABD cash amount. An item disregarded as a blindness work expense, or as part of a PASS, cannot be disregarded as an IRWE.
Idaho Admin. Code r. 16.03.05.543