Ill. Admin. Code tit. 74, § 722.610
Under section 529A(e)(5) of the Code, qualified disabilities expenses are expenses related to the eligible individual's blindness or disability that are made for the benefit of an eligible individual who is the designated beneficiary, including, but not limited to, the following expenses:
(Source: Amended at 45 Ill. Reg. 4133, effective March 12, 2021)