Periodic provider fees treated as medical care

(a) In general Section 213(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (12) Periodic provider fees Periodic fees paid for a defined set of medical services provided on an as-needed basis shall be treated as amounts paid for medical care.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2024.