### Question
What does chronically ill individual mean?


### Answer
**Chronically ill individual** has the following meaning in *26 U.S.C. § 101*:

> given such term by section 7702B(c)(2); 

#### Citation:
  - *26 U.S.C. § 101*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

