### Question
What is the definition of qualified health plan expenses?


### Answer
The definition of **qualified health plan expenses** is as follows in *26 U.S.C. § 3131*:

> amounts paid or incurred by the employer to provide and maintain a group health plan (as defined in section 5000(b)(1)), but only to the extent that such amounts are excluded from the gross income of employees by reason of section 106(a)

#### Citation:
  - *26 U.S.C. § 3131*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter D-Credits**

