1545-BP31 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Definition of Medical Care

These final regulations provide guidance on the definition of medical care under section 213(d) of the Internal Revenue Code. Specifically, the regulations address whether amounts paid for certain types of arrangements are for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 213 No NPRM 06/10/2020 85 FR 35398 NPRM Comment Period End 08/10/2020 Final Action 12/00/2023 REG-109755-19 Drafter attorney: Nicole Stenchever (202) 317-7011 Reviewer attorney: Amy S. Wei (202) 317-7011 Treasury attorney: Kimberly Koch (202) 622-0854 CC:ITA No No None No No No No Nicole Stenchever Attorney 1545 Internal Revenue Service IRS 202 317-4896 nicole.j.stenchever@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224