Indiana Code
Chapter 11. Employee Medical Care Savings Account Plans
6-8-11-3. "Eligible Medical Expense"

Sec. 3. As used in this chapter, "eligible medical expense" means an expense paid for medical care (as defined in Section 213(d) of the Internal Revenue Code).
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.