80 Ill. Adm. Code 2190.620
Exclusions
Section 2190.620Â Exclusions
A participant shall not be reimbursed for any expense that
would otherwise be a qualified transportation expense if:
a)Â Â Â Â Â Â Â Â The
expense was incurred at a time when the participant was not a participant in
the Plan; or
b)Â Â Â Â Â Â Â Â A
claim for reimbursement of such expense has not been filed in accordance with
the provisions of Section 2190.610 of this Part; or
c)Â Â Â Â Â Â Â Â The
expense was claimed as a credit or deduction on the participant's federal or State
income tax form; or
d)Â Â Â Â Â Â Â Â The
expense is reimbursable under any other benefit plan maintained by the employer
or purchased privately by the participant.