### Question
How does Regulated Investment Companies and Real Estate Investment Trusts define qualified health care property?


### Answer
Under *26 U.S.C. § 856*, **qualified health care property** is defined as:

> any real property (including interests therein), and any personal property incident to such real property, which—


(I) is a health care facility, or


(II) is necessary or incidental to the use of a health care facility

#### Citation:
  - *26 U.S.C. § 856*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter M-Regulated Investment Companies and Real Estate Investment Trusts > PART II-REAL ESTATE INVESTMENT TRUSTS**

