Specified Service Trade or Business for Massage therapist

[lfrenchcpa]

I believe the proposed regs would include a massage therapist as a specified service trade or business under healthcare, but I am not certain that the final regs do. ??

[TAXNJ]

Why? Where did you read that in the final Regs.?

[lfrenchcpa]

I'm considering that the terms "medical professional" and "field of health" would exclude a massage therapist. I'm wondering what others think. Following is the description from the Final Regs:
(ii) Meaning of services performed in the field of health. For purposes of section 199A(d)(2) and paragraph (b)(1)(i) of this section only, the performance of services in the field of health means the provision of medical services by individuals such as physicians, pharmacists, nurses, dentists, veterinarians, physical therapists, psychologists, and other similar healthcare professionals performing services in their capacity as such. The performance of services in the field of health does not include the provision of services not directly related to a medical services field, even though the services provided may purportedly relate to the health of the service recipient. For example, the performance of services in the field of health does not include the operation of health clubs or health spas that provide physical exercise or conditioning to their customers, payment processing, or the research, testing, and manufacture and/or sales of pharmaceuticals or medical devices.

[TAXNJ]

Your post brings out a good question.

Think that if one can prove that “”massage therapy”” is similar and recognized as “”physical therapy”” in the medical healthcare field.

There are some insurance companies plan benefits that require a Medical Doctor prescription for massage therapy as well as for physical therapy.