Date of Posting : June 30, 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.