80 Ill. Adm. Code 2190.320
Benefit Options and Limits
Section 2190.320Â Benefit Options and Limits
a)Â Â Â Â Â Â Â Â Maximum
contributions are in accordance with limitations set forth in the federal
guidelines at 26 USC 132(f)(2).
b)Â Â Â Â Â Â Â Â Separate
maximums apply to each qualified transportation benefit.