maintenance or personal care services
Defined in 1 place of the United States Code.
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).
Source
- 1996–present26 U.S.C. § 7702BInternal Revenue Code · Treatment of qualified long-term care insurance · for purposes of this section