Smart home technology can make day-to-day living more efficient, but for people with physical or mental disabilities or illnesses, the technology can be life changing. With rising health care costs and situations like the current COVID-19 pandemic, such technology can also offer a cost-effective way to deliver health care remotely. This article explores the use of smart home devices for health care purposes and explains the potential tax benefits.
Author: Claudia L. Kelley, PhD, CPA, is a professor in the Walker College of Business at Appalachian State University in Boone, NC, where she teaches taxation at the graduate and undergraduate levels as well as introductory accounting. Prior to working in academia, she worked for over 9 years in tax and audit practice for international CPA firms and 5 years in industry accounting. She has published in numerous professional journals.
Author: Doug Roberts, PhD, is a professor in the Walker College of Business at Appalachian State University in Boone, NC, where he teaches accounting systems and data analysis courses, as well as courses in introductory accounting. Prior to working in academia, he worked in public accounting and industry accounting roles. He has published in numerous professional journals.
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