Sec. 224. Clarification of treatment of capitated primary care payments as amounts paid for medical care
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Subsection
(d)of section 213 of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by adding at the end the following new paragraph: Capitated primary care payments shall be treated as amounts paid for medical care. . The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.