TITLE 74: PUBLIC FINANCE
CHAPTER XVI: TREASURER PART 722 ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) ACCOUNT PROGRAM SECTION 722.610 QUALIFIED DISABILITY EXPENSE
Section 722.610 Qualified Disability Expense
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:
a) education;
b) housing;
c) transportation;
d) employment training and support;
e) assistive technology and personal support services;
f) health, prevention and wellness;
g) financial management and administrative services;
h) legal fees;
i) expenses for oversight and monitoring;
j) funeral and burial expenses; and
k) other expenses approved by the Secretary under federal regulations and/or guidance.
(Source: Amended at 45 Ill. Reg. 4133, effective March 12, 2021) |