### Question
What does licensed health care practitioner mean?


### Answer
**Licensed health care practitioner** has the following meaning in *26 U.S.C. § 7702B*:

> any physician (as defined in section 1861(r)(1) of the Social Security Act) and any registered professional nurse, licensed social worker, or other individual who meets such requirements as may be prescribed by the Secretary

#### Citation:
  - *26 U.S.C. § 7702B*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

