### Question
How is the "menstrual care product" defined?


### Answer
The term **menstrual care product** is defined in *26 U.S.C. § 223* as follows -

> a tampon, pad, liner, cup, sponge, or similar product used by individuals with respect to menstruation or other genital-tract secretions

#### Citation:
  - *26 U.S.C. § 223*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

