### Question
How is the term medical care defined?


### Answer
The term **medical care** is defined in *26 U.S.C. § 9832* as the following:

> given such term by section 213(d) determined without regard to—


(A) paragraph (1)(C) thereof, and


(B) so much of paragraph (1)(D) thereof as relates to qualified long-term care insurance.

#### Citation:
  - *26 U.S.C. § 9832*
  - Heading: **Subtitle K-Group Health Plan Requirements > CHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS > Subchapter C-General Provisions**

