### Question
How does Procedure and Administration define chronically ill individual?


### Answer
Under *26 U.S.C. § 7702B*, **chronically ill individual** is defined as:

> any individual who has been certified by a licensed health care practitioner as—



(i) being unable to perform (without substantial assistance from another individual) at least 2 activities of daily living for a period of at least 90 days due to a loss of functional capacity,



(ii) having a level of disability similar (as determined under regulations prescribed by the Secretary in consultation with the Secretary of Health and Human Services) to the level of disability described in clause (i), or



(iii) requiring substantial supervision to protect such individual 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**

