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TREAS/IRS RIN: 1545-BP31 Publication ID: Fall 2022 
Title: 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.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 213   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/10/2020  85 FR 35398   
NPRM Comment Period End  08/10/2020 
Final Action  06/00/2023 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Nicole Stenchever
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-4896