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IRC Section 213(d)

Meaning

IRC Section 213(d) refers to a specific subsection of the United States Internal Revenue Code that provides the authoritative legal definition of “medical care” for the purposes of tax deductions and tax-advantaged health accounts. This statutory definition is critically important in the hormonal health and wellness space, as it determines which expenditures—such as diagnostic lab work, specialty consultations, prescription hormone therapies, and certain nutritional supplements recommended by a physician—qualify as deductible or reimbursable expenses. Understanding this definition allows patients to maximize the financial efficiency of their personalized health protocols. The section explicitly states that medical care includes amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.