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(eating, toileting, transferring, bathing, dressing, and
continence) for a period of at least 90 days due to a loss of
functional capacity, or requires substantial supervision to
protect himself from threats to health and safety due to severe
cognitive impairment. Sec. 7702B(c)(2). An amount paid for
qualified long-term care services that are provided by the spouse
or a relative of the individual is treated as not paid for
medical care for tax years beginning after December 31, 1996.3
Sec. 213(d)(11)(A).
Certain amounts paid for lodging that is not lavish or
extravagant while away from home and that is primarily for and
essential to medical care referred to in paragraph (1)(A) shall
be treated as amounts paid for medical care if the medical care
is provided by a physician in a licensed hospital or a related or
equivalent medical care facility and if there is no significant
element of personal pleasure, recreation, or vacation in the
travel away from home. Sec. 213(d)(2). The amounts taken into
account shall not exceed $50 for each night for each individual.
Id. An expenditure which is merely beneficial to the general
health of an individual, such as an expenditure for a vacation,
is not an expenditure for medical care. Sec. 1.213-1(e)(1)(ii),
3 Congress added sec. 213(d)(11) to the Health Insurance
Portability Act of 1996, Pub. L. 104-191, sec. 322(b)(2)(C), 110
Stat. 2061-2062, effective for tax years beginning after Dec. 31,
1996.
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