Sec. 223. Certain provider fees to be treated as medical care
161 words·~1 min read·
/bill/115/hr/1072/ih/section-223·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subsection
(d)of section 213 of the Internal Revenue Code of 1986, as amended by sections 221 and 222, 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 a defined set of medical services or the right to receive medical services on an as-needed basis, and pre-paid primary care services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness. . Section 125 of the Internal Revenue Code of 1986 is amended by redesignating subsections
(k)and
(l)as subsections
(l)and (m), respectively, and by inserting after subsection
(j)the following new subsection: For purposes of applying this section with respect to any health flexible spending arrangement, amounts described in section 213(d)(14) shall not be considered insurance. . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.