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I'm trying to understand which transportation-related medical expenses are IRS-Qualified Medical Expenses for health savings accounts (HSA).

I understand that Publication 969 defines what HSAs are, including what counts as qualified medical expenses for HSAs:

Qualified medical expenses are those expenses that generally would qualify for the medical and dental expenses deduction. These are explained in Pub. 502, Medical and Dental Expenses. [+ adding some exceptions to it specific to HSA].

Publication 502 indicates:

You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care.

Does the IRS gives any guidance regarding what defines a transportation-related medical expense to be primarily for, and essential to, medical care?

For example, does the primarily mean I should stay more than X% of the time in a medical facility? Does the essential mean I couldn't find a similar treatment closer to my place? etc.

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