Sec. 238. Certain provider fees to be treated as medical care
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/bill/114/hr/2653/ih/section-238·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subsection
(d)of section 213 , as amended by this Act, is amended by adding at the end the following new paragraph: The term medical care shall include periodic fees paid to a primary care physician for the right to receive medical services on an as-needed basis. . The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.