AUTHORITY: Implementing section 132(f) of the Internal Revenue Code (926 USC 132(f)), Section 405-110 of the Civil Administrative Code of Illinois [20 ILCS 405/405-110], Section 30c of the State Finance Act [30 ILCS 105/30c], and Sections 3 and 9 of the State Employees Group Insurance Act of 1971 [5 ILCS 375/3 and 9] and authorized by Section 5-625 of the Civil Administrative Code of Illinois [20 ILCS 5/5-625].DEPARTMENT OF CENTRAL MANAGEMENT SERVICES
a) The expense was incurred at a time when the participant was not a participant in the Plan; or
b) 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) The expense was claimed as a credit or deduction on the participant's federal or State income tax form; or
d) The expense is reimbursable under any other benefit plan maintained by the employer or purchased privately by the participant.
A participant shall not be reimbursed for any expense that would otherwise be a qualified transportation expense if: