Indian health care benefits

Except as otherwise provided in this section, gross income does not include the value of any qualified Indian health care benefit. For purposes of this section, the term “qualified Indian health care benefit” means— For purposes of this section— The term “Indian tribe” has the meaning given such term by section 45A(c)(6). The term “tribal organization” has the meaning given such term by section 4(l) of the Indian Self-Determination and Education Assistance Act. The term “medical care” has the same meaning as when used in section 213. The terms “accident or health insurance” and “accident or health plan” have the same meaning as when used in section 105. The term “dependent” has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof. Subsection (a) shall not apply to the amount of any qualified Indian health care benefit which is not includible in gross income of the beneficiary of such benefit under any other provision of this chapter, or to the amount of any such benefit for which a deduction is allowed to such beneficiary under any other provision of this chapter.