Retirement tax questions

I had to fill out a pile of paperwork today for my parole officer.  It specifically stated to be sure to save receipts for parole fees because they can be used when filing state income taxes. However,  it did not state which category to claim the deduction. Many years ago I  filed taxes for an inmate on work-release. He was cut 25% of his gross income for his fees. He got a large refund on taxes which was great for his family.  When I  filed an amendment for previous years the deduction was disallowed. My assumption is that it gets left up to untrained individuals.  My argument is that it is a rehabilitation service same as drug or alcohol rehabilitation or other medical expenses.  Regardless of personal opinions fees regarding incarceration are an unequal burden on the individual and cause an additional burden on the families. This is a contributing factor in the success or failure of an already reduced employability.