Sec. 508. Access to direct medical care
204 words·~1 min read·
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Paragraph
(2)of section 223(d) of the Internal Revenue Code of 1986, as amended by this Act, is further amended by adding at the end the following new subparagraph: The term qualified medical expenses shall include— periodic fees paid to a physician for a defined set of medical services or for the right to receive medical services on an as-needed basis, and amounts prepaid for medical services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness. . Subsection
(c)of section 223 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: An arrangement under which an individual is provided medical services in exchange for a fixed periodic fee or payment for such services shall not be treated as a health plan, insurance, or arrangement described in paragraph (1). . Section 213(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Periodic fees paid for a defined set of medical services provided on an as-needed basis shall be treated as amounts paid for medical care. . The amendments made by this section shall apply to taxable years beginning after December 31, 2019.