What this is

Certain healthcare and wellness costs can be structured as business expenses instead of personal after‑tax costs.

Includes

• Medical cost‑sharing plans
• Out‑of‑pocket health expenses
• Wellness treatments (in some cases)

Why it saves taxes

• Paid with pre‑tax dollars
• Avoids Schedule A limitations
• Reduces taxable income

Often paired with

• Accountable Plans
• Employee benefit reimbursement policies