The medical committee deals with an income tax exemptions for the blind and those with a medical disability of 100% or of 90% or more through a special calculation. The committee also determines medical disability for those not interested in or entitled to a disability pension, but who are interested in establishing disability in order to receive medical disability benefits (given to those with 20% disability and above).
Target Audience and Prerequisites
- The request for an income tax exemption medical committee may be submitted by:
- Individuals who want to get an income tax exemption but do not yet have established medical disability in accordance with conditions of eligibility for the exemption (including someone who previously had his level of disability determined but was not eligible for an exemption).
- Individuals whose request for the exemption was previously rejected may submit a new request if their medical condition has worsened.
- Individuals who wish to establish general medical disability through the National Insurance Institute without claiming a disability pension (for example a man is diagnosed with Diabetes, after reaching Retirement age and due to his age he is not entitled to a disability pension, but he is interested in receiving benefits due to his medical disability (given to those with 20% disability and above).
- Parents whose children receive a disabled child benefit and are interested in withdrawing funds from their pension fund.
- Established permanent medical disability of certain degrees comes with eligibility to the following benefits from the Tax Authority:
- Previously in additional to the medical committee that determines eligibility for a disabled child benefit, the child would have to appear before an additional medical committee to determine eligibility for tax benefits.
- Currently, the committee that determines eligibility for the disabled child benefit, also determines the level of disability.
- The National Insurance Institute automatically sends information to the Tax Authority regarding children who receive a disabled child benefit of 188% and in additional cases detailed on the National Insurance Institute website.
- In these cases if you apply for a tax benefit you don't have to go through and additional medical committee and don't even have to submit documentation regarding the level of disability.
- In all other cases you can submit a request to the National Insurance Institute to have the medical committee determine the degree of disability through a quick process and through medical documents only.
Stages of the Process
- In preparation for submitting a request and appearing before the medical committee one can receive free advice and guidance at the Yad Mechavent centers which work on behalf if the National Insurance Institute.
Submitting a Request to the Tax Authority
- To request to appear before the medical committee, a request must be submitted to the tax assessor responsible for the applicant's place of residence.
- The National Insurance Institute does not accept requests to appear before a medical committee for income tax purposes without the relevant referral forms from the Tax Authority.
- The request may be sent via registered mail or submitted in person during reception hours.
- The following documentation must be attached to the request:
- National Insurance Institute fee payment voucher stamped by the bank.
- The voucher can be obtained from the tax assessor's office National Insurance Institute Branches
- The fee is 659 NIS (as of March 2019).
- Form 1516 - Request for Tax Exemption Due to Disability
- Form 169a - Request for a Medical Disability Committee for Income Tax Purposes
- The form must be filled out completely including details of the illnesses and/or disabilities from which the applicant suffers or has suffered.
- Applicants may consent to have the committee review the request in the applicant's absence, based solely on the submitted medical documentation.
- Form 169b - Waiver of Medical Confidentiality
- All medical documentation and professional opinions related to the applicant's medical condition.
- Medical documentation related to every disorder/disability for which the applicant is requesting disability to be established. For more details about necessary documentation required by type of disability see the specific disability pages.
- Documentation of the degree of disability established by National Insurance Institute medical committees and/or other governmental bodies (i.e. the Ministry of Defense, etc.).
- National Insurance Institute fee payment voucher stamped by the bank.
- Applicants may use the Tax Authority's online inquiry management system to request that the forms and payment voucher be sent by mail to their home by doing the following:
- Entering the online system (it is recommended to use the Internet Explorer browser)
- Selecting the relevant inquiry topic
- Filling in all of the fields appearing on the page and requesting in the body of the inquiry that all forms be sent by mail to the applicant's home (the applicant's national identification (תעודת זהות) number and address must be indicated).
- After the tax assessor responsible for the applicant's place of residence receives the request, it will be sent on to the National Insurance Institute along with all of the attached medical documentation and the payment voucher.
- Upon receiving the request, the National Insurance Institute will summon the applicant to appear before a medical committee.
- The National Insurance Institute branch handling the request or the National Insurance Institute's call center (*6050) may be contacted in order to check the status of an application after the documentation has been forwarded to the National Insurance Institute.
Preparing for the Committee Hearing
- After the claim has been submitted and transferred from the assessor's office to the National Insurance Institute, the applicant is invited to appear before a medical committee.
- It is possible that even individuals who have signed the form consenting to have their claim decided in their absence and based solely on medical documentation will be invited to appear before the committee.
- It is recommended that a list be prepared in advance with all disorders, disabilities, serious illnesses and functioning difficulties which the applicant wishes to present to the committee, in order to help make sure that none of these issues are forgotten during the proceedings.
- Preparation of medical documentation -
- All of the relevant medical documentation which was not attached to the original claim should be neatly organized and photocopies of all of the documentation should be made (so that they can be left with the committee if necessary).
- Relevant documentation may include professional medical opinions, illness summaries, x-rays and analysis.
- There is no need to bring documentation that was already attached to the claim and submitted.
- Applicants must arrive at the committee hearing with their national identification card (תעודת זהות) or another form of photo ID.
- Applicants may bring someone to accompany them to the hearing. For more information, see: Accompaniment in a National Insurance Institute Medical Committee Hearing.
- If necessary, applicants may come to the committee hearing with an interpreter, or lawyer who will be permitted to represent them in front of the committee and speak on their behalf.
- It is important to arrive on time, though delays are always possible and sometimes the committee sees applicants out of order.
- Applicants who cannot appear at the appointed time must notify the National Insurance Institute in advance and in writing; those who fail to do so may be fined. For more information, see: Failure to Appear Before a National Insurance Institute Medical Committee.
During the Committee Hearing
- At the beginning of the hearing, the committee members will be introduced according to name and title by the committee secretary (the committee members also wear name tags).
- Description of Disorders, Illnesses, and Difficulties -
- Applicants must provide details of any difficulties functioning at work or if someone else's assistance is required in performing daily activities (bathing, getting dressed, mobility in the home, eating, etc.).
- Applicants may use the list of disorders/difficulties they prepared in advance.
- The list can be submitted for the committee doctor to review and so it can be attached to the committee report.
- There is no need to highlight the pain which the applicant suffers (as pain and suffering do not confer disability). However if the pain affects the functioning of the applicant, the impact should be detailed.
- All of the relevant medical documentation which was not attached to the original application should be submitted for the committee doctor to review and so it can be attached to the committee report.
- After detailing all of the disorders and difficulties and submitting the medical documentation, the committee report must be approved and signed and consent to be examined by the doctor must also be signed.
- Examination by the committee doctor -
- Depending on the type of illness or medical disorder, the doctor will decide whether a physical examination is necessary.
- The examination will be performed with consideration given to the difficulties presented to the committee and the type of disorder(s) and illness(es).
- It is permitted to request that someone else be present during the physical examination.
- It is permitted to request that the physical examination be performed with only the doctor present and not in the presence of the committee secretary.
- The physical examination is only intended to determine income tax exemption eligibility and the committee doctor does not have the authority to make any decisions related to treatment or to respond to requests related to medical care.
- After the applicant leaves the hearing room, the doctor determines his/her decision according to the medical documentation in the file and the physical examination.
Determining Medical Disability
- Following the General Disability Medical Committee, the medical committee decides the percentage of disability according to the Regulations of National Insurance Institute (Book of Diagnoses).
- In addition to determining the percentage of disability, the Medical Committee determines the stat date of the medical disability, and if it temporary or permanent.
- If the applicant suffers from several illnesses or impairments, which are determined individually (as a percentage), medical disability is calculated on the basis of their combined calculation.
- If the combined calculation is with a fraction, it will be rounded upwards (e.g. 89.1% is considered 90%)
Following the Committee Hearing
- When a decision is made and handling of the claim is completed, the claim along with all of the attached documentation is sent to the Income Tax Department of the Tax Authority.
- The income tax assessor sends notification regarding the income tax exemption eligibility decision, as well as the medical committee protocol, to the applicant.
Information for Cancer Patients
- In cooperation with the National Insurance Institute, The Israel Cancer Association has produced a special National Insurance request form.
- This medical form is filled out by the treating physician (oncologist/hemotologist) and is then attached to the rest of the forms submitted with the claim. The form may be downloaded by clicking here.
Exemption from Appearing Before the Medical Committee
- Medical disability may be established according to the submitted medical documentation, without requiring the applicant to appear before the medical committee.
- In order to be granted exemption from appearing before the medical committee, a written consent form wherein the applicant agrees to accept the decision made by the committee based solely on the submitted medical documentation must be attached to the claim.
- Even with submission of the consent form, the committee sometimes decides that it is necessary to summon the applicant to appear before a medical committee.
- Applicants may submit a request to receive a reimbursement for expenses related to appearing before the committee (i.e. transportation, accommodations, missed work time, etc.).
- For more information see, reimbursement for expenses incurred when appearing before a National Insurance Institute committee .
Appealing the Committee Decision
- The medical committee's decision may be appealed within 45 days from when the decision was received.
- You can request that the appeals committee also address medical ailments that were not brought to the initial medical committee.
- For more information, see: Appealing an Income Tax Exemption Medical Committee Decision.
Additional medical committee due do worsening of the condition
- Someone who experiences a deterioration of their medical condition after the medical committee determined their disability send an additional request to the medical committee ("deterioration committee").
- The request may be submitted up to half a year from when the initial medical committee hearing was held.
- The request for the deterioration committee should be sent to the local tax assesor with the forms, medical documents and proof of payment that was mention above regarding the medical committee.
- Additionally medical documents showing the deterioration of the patient should be attached.
- The National Insurance Institute will send the medical committee's decision to the applicant.
- Based on the committee's decision the tax authority will send a message to the applicant regarding his eligibility to a tax exemption with the medical committee's protocol attached.
Reevaluating the claim at the end of a period of temporary eligibility
- Someone who had temporary (non-permanent) disability established and is interested in being reevaluated when the period of eligibility is up may resubmit a request to the medical committee.
- The request should be submitted towards the the end of the period in the same way that the initial request was submitted.
Information regarding the status of your claim
- After submitting the documents to the National Insurance Institute, you can check the status of your request at your local National Insurance branch or through the *6050 online call center.
- Due to confidentiality issues, medical committee decisions cannot be given over the phone.
- The degree of disability is established solely according to medical disability, and not functional disability.
- The committee's decision is only relevant for income tax exemption purposes, and may not act as a substitute for medical committees for other issues related to the National Insurance Institute.
- Someone who was eligible for a tax exemption for years preceding the current tax year are eligible to a tax refund retroactively for up to 6 years.
- Those who are interested may fill out a satisfaction survey after their committee hearing (surveys may be filled out anonymously).
- For a comprehensive categorized listing of healthcare organizations offering assistance and support for people with disabilities, click here.
Laws and Regulations
- Income Tax Regulations (Establishing degree of disability - 1979)
- National Insurance Institute Regulations (Establishing degree of disability for those injured in the workplace
- The National Insurance Institute Circular no. 1/2014 - Request to establish degree of disability in a medical committee in order to receive a tax exemption
- Original information written with the assistance of the Medical Committees Division of the National Insurance Institute.
- English translation and maintenance by The Shira Pransky Project.