chronically ill individual

(A)The term “chronically ill individual” means any individual who has been certified by a licensed health care practitioner as— (i)being unable to perform (without substantial assistance from another individual) at least 2 activities of daily living for a period of at least 90 days due to a loss of functional capacity, (ii)having a level of disability similar (as determined under regulations prescribed by the Secretary in consultation with the Secretary of Health and Human Services) to the level of disability described in clause (i), or (iii)requiring substantial supervision to protect such individual from threats to health and safety due to severe cognitive impairment. (B)For purposes of subparagraph (A), each of the following is an activity of daily living: (i)Eating. (ii)Toileting. (iii)Transferring. (iv)Bathing. (v)Dressing. (vi)Continence.

Source

26 USC § 7702B(c)(2)(A)


Scoping language

For purposes of this section
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