### Question
How does the law define prescribed drug?


### Answer
Under *26 U.S.C. § 213*, **prescribed drug** is defined as:

> a drug or biological which requires a prescription of a physician for its use by an individual

#### Citation:
  - *26 U.S.C. § 213*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

