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maintenance or personal care services

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 7702B — for purposes of this section

The term “maintenance or personal care services” means any care the primary purpose of which is the provision of needed assistance with any of the disabilities as a result of which the individual is a chronically ill individual (including the protection from threats to health and safety due to severe cognitive impairment).