### Question
What is the definition of medical or surgical benefits?


### Answer
The definition of **medical or surgical benefits** is as follows in *26 U.S.C. § 9812*:

> benefits with respect to medical or surgical services, as defined under the terms of the plan, but does not include mental health or substance use disorder benefits

#### Citation:
  - *26 U.S.C. § 9812*
  - Heading: **Subtitle K-Group Health Plan Requirements > CHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS > Subchapter B-Other Requirements**

