maintenance or personal care services

(3) Maintenance or personal care services 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

26 USC § 7702B(c)(3)


Scoping language

For purposes of this section
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