Sec. 128. Certain provider fees to be treated as medical care
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Section 213(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The term medical care includes 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.