### Question
Can you define what lodging facility” has the meaning given to such term by paragraph (9)(D)(ii).[2](#856_2_target)


#### (B) Health care facility


The term “health care facility means?


### Answer
**Lodging facility” has the meaning given to such term by paragraph (9)(D)(ii).[2](#856_2_target)


#### (B) Health care facility


The term “health care facility** is defined as the following in *26 U.S.C. § 856*:

> given to such term by subsection (e)(6)(D)(ii).

#### 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**

