Date of Posting : June 22, 2020

Yes, as per the Proposed Regulations 1.199A, the expanded definitions of SSTBs, specifically for health, the regulatory state that anyone offering medical services come under a specified service trade or

business. This includes

nurses,

nurse anesthetists,

chiropractors,

physical therapists,

Massage therapists, etc.

Law professionals like

Attorneys,

paralegals,

mediators, and

Judges are also included.

Accounting professionals, including

CPAs,

Enrolled Agents,

bookkeepers,

tax professionals,

Financial auditors, etc. are included.

Legal documents or papers do not intervene in this definition.