Wis. Stat. § 40.86: Covered expenses.

An employee-funded reimbursement account plan may provide reimbursement to an employee for only the following expenses that are actually incurred and paid by an employee and that the board determines are consistent with the applicable requirements of the Internal Revenue Code:

(1) Expenses authorized under section 125 of the Internal Revenue Code, which may include any of the following:

(a) Dependent care assistance for a person who is dependent on the employee.

(b) The employee’s share of premiums for any group insurance benefit plan provided by the department under this chapter, or any other group insurance benefit plan approved under s. 20.921 (1) (a) 3., except premiums for income continuation benefits under s. 40.62.

(c) Medical expenses which are not covered under a health insurance contract.

(2m) Transportation expenses authorized under section 132 of the Internal Revenue Code.