IRS Prop. Reg.: Comments Submitted on Deduction for Payments for Certain Medical Care Arrangements (IRC §213)

Public comments released September 23on REG-109755-19 regarding the treatment of amounts paid for certain medical care arrangements, including direct primary care arrangements, health care sharing ministries, and certain government-sponsored health care programs. Expenditures for direct primary care arrangements and health care sharing ministry memberships are amounts paid for medical care as defined in tax code Section 213(d), and that amounts paid for those arrangements may be deductible medical expenses under Section 213(a). [Comments from Law Offices of Appalenia Udell]

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