Ill. Admin. Code tit. 89 § 113.125

Current through Register Vol. 48, No. 52, December 27, 2024
Section 113.125 - Recognized Employment Expenses
a) The following recognized expenses of employment shall be exempt from consideration:
1) Withholding taxes (Federal and State);
2) Social Security tax;
3) Transportation at the most reasonable rate. If the individual's own car is the most economical means of transportation 19 cents per mile shall be allowed as transportation expense;
4) Lunch supplementation:
A) If carried from home, 15 cents per working day to a maximum of $3.00 per month;
B) If purchased at work, 45 cents per working day to a maximum of $9.00 per month;
5) Special tools and uniforms required by employment;
6)* Union dues;
7)* Group life insurance premiums;
8)* Group health insurance premiums;
9)* Retirement plan withholdings; and
10) The reasonable cost of items and services which are needed and used to enable a disabled person to work.

*Agency Note: Only if mandatory as a condition of employment

b) Child Care
1) Expenses of child care shall be deducted from income up to a maximum of $160 per child or $128 per child if the client is not full-time employed or employed throughout the month as defined below.
2) The child care deduction is not allowed when the child care provider is a responsible relative of the child receiving care.
3) Full-time employment means the individual is employed for at least 100 hours during the month. Employed throughout the month means the individual is employed at least one-half of the days of the month.

Ill. Admin. Code tit. 89, § 113.125

Amended at 15 Ill. Reg. 11948, effective August 12, 1991