qualified continuing care facility

(3) Qualified continuing care facility (A) In general For purposes of this section, the term “qualified continuing care facility” means 1 or more facilities— (i) which are designed to provide services under continuing care contracts, (ii) which include an independent living unit, plus an assisted living or nursing facility, or both, and (iii) substantially all of the independent living unit residents of which are covered by continuing care contracts. (B) Nursing homes excluded The term “qualified continuing care facility” shall not include any facility which is of a type which is traditionally considered a nursing home.


26 USC § 7872(h)(3)

Scoping language

For purposes of this section
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