_________________________; Docket No________;
Attorney General _______; ____________
Official Michigan Reporter Citation: ______; Link to Opinion 
STATUTORY INDEXING:
Allowable Expenses for Medical Transportation Mileage [§3107(1)(a)]
TOPICAL INDEXING:
Not Applicable
CASE SUMMARY:
This Attorney General Opinion (which was mistakenly omitted from earlier supplements) rules that the IRS allowance of 9¢ per mile is not a reasonable guide for reimbursement of damage incurred for an insured person's care, recovery or rehabilitation under §3107(a) of the No-Fault Statute. The Attorney General noted that in the Court of Appeals decision in Swantek v Auto Club, 118 Mich App 807 (1982), the court held that reasonable and necessary travel expenses incurred for the purpose of obtaining medical services are reasonable charges under § 3107(a) of the statute. In Attorney General Opinion 5990, it was concluded that in the absence of a statute or court decision setting forth the allowable travel expenses under the no-fault statute, the state travel reimbursement rates furnish reasonable guidance. Section 213(d)(l)(P) of the Internal Revenue Code sets forth a standard mileage rate of 90 per mile for computing the cost of operating an automobile for transportation. In ruling that this deduction rate is not an appropriate rate for no-fault purpose, the Attorney General stated:
"The medical travel expense deduction permitted under REV PROC 82-61 is an unreasonable standard for reimbursement under §3107. Unlike 26 USC 263 which provides for an income tax deduction, a matter of legislative grace, and therefore to be construed very narrowly, the Michigan No-Fault Act's remedial nature require a broad construction to effectuate coverage. . . . Swantek holds that travel expenses incurred in order to obtain medical treatment are recoverable thereunder. Attorney General 5990 concluded that the state travel reimbursement rates furnish reasonable guidance for application of §3107. Thus, 30.25¢ per mile for travel incurred for the purpose of receiving medical services is reasonable. It must follow that 9¢ per mile is not a reasonable rate of recovery for travel expenses incurred for the purpose of securing medical services as provided in §3107.
