How does the irs code define a qualified medical expense?

Health care expenses include payments for the diagnosis, cure, mitigation, treatment, or prevention of diseases, or payments for treatments that affect any structure or function of the body. That's right, so the exclusion of paying for medical expenses actually only applies to deductible medical expenses. So, that would include health insurance payments, prescription drugs, or payments directly to a provider for health care. It doesn't include things like gym membership or other health-related needs.