### Question
How is the term medical benefit defined?


### Answer
The term **medical benefit** is defined in *26 U.S.C. § 419A* as the following:

> a benefit which consists of the providing (directly or through insurance) of medical care (as defined in section 213(d))

#### Citation:
  - *26 U.S.C. § 419A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart D-Treatment of Welfare Benefit Funds**

