§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.

 

(Source:  Amended at 15 Ill. Reg. 11948, effective August 12, 1991)