### Question
How is the "health care related tax" defined?


### Answer
The term **health care related tax** is defined in *42 U.S.C. § 1396b* as follows -

> a tax (as defined in paragraph (7)(F)) that—


(i) is related to health care items or services, or to the provision of, the authority to provide, or payment for, such items or services, or


(ii) is not limited to such items or services but provides for treatment of individuals or entities that are providing or paying for such items or services that is different from the treatment provided to other individuals or entities

#### Citation:
  - *42 U.S.C. § 1396b*
  - Heading: **CHAPTER 6-THE CHILDREN'S BUREAU > SUBCHAPTER XIX-GRANTS TO STATES FOR MEDICAL ASSISTANCE PROGRAMS**

