### Question
Can you define what health care related tax means?


### Answer
**Health care related tax** is defined as the following in *42 U.S.C. § 1396b*:

> a tax (as defined in paragraph (7)(F)) that—


(i) is related to health care items or services, or to the provision of, the authority to provide, or payment for, such items or services, or


(ii) is not limited to such items or services but provides for treatment of individuals or entities that are providing or paying for such items or services that is different from the treatment provided to other individuals or entities

#### Citation:
  - *42 U.S.C. § 1396b*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER XIX-GRANTS TO STATES FOR MEDICAL ASSISTANCE PROGRAMS**

