### Question
Can you define what maintenance or personal care services means?


### Answer
**Maintenance or personal care services** is defined as the following in *26 U.S.C. § 7702B*:

> any care the primary purpose of which is the provision of needed assistance with any of the disabilities as a result of which the individual is a chronically ill individual (including the protection from threats to health and safety due to severe cognitive impairment)

#### Citation:
  - *26 U.S.C. § 7702B*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

