Sec. 223. Certain provider fees to be treated as medical care
161 words·~1 min read·
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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.