non-health items (such as incontinence supplies), and (H) coordination of and services for people who live in their own home, a residential setting, or a nursing facility, as well as the cost of care in these or other locations. (4) Qualified expenses for eligible caregivers For purposes of paragraph (1), the following shall be treated as qualified expenses if paid or incurred by an eligible caregiver: (A) Expenditures for respite care for a qualified care recipient. (B) Expenditures for counseling, support groups, or training relating to caring for a qualified care recipient. (C) Lost wages for unpaid time off due to caring for a qualified care recipient as verified by an employer. (D) Travel costs of the eligible caregiver related to caring for a qualified care recipient. (E) Expenditures for technologies, as determined by the Secretary, that assist an eligible caregiver in providing care for a qualified care recipient. (5) Human assistance The term human assistance includes the costs of a direct care worker. (6) Documentation An expense shall not be taken into account under this section unless the eligible caregiver substantiates such expense under such regulations or guidance as the Secretary shall provide. (7) Mileage rate For purposes of this section, the mileage rate for the use of a passenger automobile shall be the standard mileage rate used to calculate the deductible costs of operating an automobile for medical purposes. Such rate may be used in lieu of actual automobile-related travel expenses. (8) Coordination with ABLE Accounts Qualified expenses for a taxable year shall not include contributions to an ABLE account (as defined in section 529A). (f) Phase Out Based on Adjusted Gross Income For purposes of this section— (1) In general The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $100 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds the threshold amount. (2) Modified adjusted gross income The term