chronically ill individual

(4) Definitions For purposes of this subsection— (A) Terminally ill individual The term “terminally ill individual” means an individual who has been certified by a physician as having an illness or physical condition which can reasonably be expected to result in death in 24 months or less after the date of the certification. (B) Chronically ill individual The term “chronically ill individual” has the meaning given such term by section 7702B(c)(2); except that such term shall not include a terminally ill individual. (C) Qualified long-term care services The term “qualified long-term care services” has the meaning given such term by section 7702B(c). (D) Physician The term “physician” has the meaning given to such term by section 1861(r)(1) of the Social Security Act ( 42 U.S.C. 1395x(r)(1) ).

Source

26 USC § 101(g)(4)


Scoping language

For purposes of this subsection
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