Hawaii Administrative Rules
Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT
Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN
Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN
Subchapter 5 - PAYMENT OF BENEFITS
Section 14-52-50 - Eligible expenses; reimbursement

(a) A participant shall only be entitled to reimbursement for eligible medical expenses and employment-related dependent care expenses incurred after becoming a participant and for the remainder of the plan year.

(b) The director shall determine, in accordance with the Code and other applicable state laws, whether a submitted dependent care expense is an employment-related dependent care expense. An expense shall be an eligible dependent care expense only if the service is provided by a person who is a qualified caregiver.

(c) The director shall determine, in accordance with the Code and other applicable state laws, whether a submitted medical expense is an eligible expense.

(d) Eligible medical and employment-related dependent care expenses shall be considered incurred when the goods or services giving rise to the eligible expenses are provided, irrespective of when the eligible expenses are billed to or paid for by the participant.

(e) Reimbursement shall not be made for any amount that does not qualify as an eligible medical or employment-related dependent care expense, and no participant or former participant shall receive a reimbursement amount that exceeds the amount actually paid for eligible medical and employment-related dependent care expenses.