### Question
Can you define what medical care means?


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

> 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**

