here is the statement.. "Therefore, if the remaining requirements of § 213(a) are met (for example, the taxpayer ’s total medical expenses ex ceed 7.5 percent of adjusted gross income), expenses paid for breast pump s and supplies that assist lactation are deductible medical expenses. " *********************************************** Archives: http://community.lsoft.com/archives/LACTNET.html To reach list owners: [log in to unmask] Mail all list management commands to: [log in to unmask] COMMANDS: 1. To temporarily stop your subscription write in the body of an email: set lactnet nomail 2. To start it again: set lactnet mail 3. To unsubscribe: unsubscribe lactnet 4. To get a comprehensive list of rules and directions: get lactnet welcome