(1) Subject to subsection (2) and sections 1206T, 1206U and 1206V, a person's special employment advance deduction is increased to a larger amount if the person asks the Secretary in writing for the special employment advance deduction to be the larger amount.
(2) Subsection (1) does not apply if the Secretary is
satisfied that the person would suffer severe financial hardship if the
special employment advance deduction were the larger amount.