Category: T

Services provided by highly specialized providers (e.g., neurologists, neurosurgeons, thoracic surgeons, intensive care units). Such services frequently require highly sophisticated technological and support facilities. The development of these services has largely been a function of diagnostic and therapeutic advances attained through basic and clinical biomedical research. Care of a highly technical and specialized nature, provided…

A physician who has responsibilities for the training and supervision of medical students, interns, and residents. Teaching physicians are often, but not necessarily, salaried by the institution in which they teach. A common arrangement is that a physician in private practice must donate a certain amount of time for teaching and supervision in return for…

Revenues lost to government because of any form of legal tai reduction or lax forgiveness, including tax credits and deductions. The term emphasizes that such revenues foregone for specific purposes (such as subsidizing private purchase of health insurance through the Federal income tax deduction for health insurance) are budgetarily equivalent to actual Federal expenditures.  

In the Federal budget an enumeration of revenue losses resulting from tax expenditures. Section 301 of the Congressional Budget and Impoundment Control Act of 1974 requires that estimated levels of tax expenditures be presented by major functions in the Congressional and Presidential budgets.  

A reduction in the income base upon which Federal income tax is calculated. Health insurance expenditures are deductible by businesses as a business expense. Since the tax rate for most large businesses is 48 percent, this means there is a reduction of tax liability of nearly $1 for each $2 the business spends on health…

A reduction of tax liability for Federal income tax purposes. Several national health insurance proposals allow businesses and/or individuals to reduce their taxes dollar for dollar for certain defined medical expenses. The effect of using a tax credit approach rather than a tax deduction is to give persons and businesses an equal benefit for each…

To assess or determine judicially the amount of levy for the support of certain government functions for public purposes. A charge or burden, usually pecuniary, laid upon persons or property for public purposes; a forced contribution of wealth to meet the public needs of a government.  

A slit in the windpipe. A fissure of the trachea.  

Sounds heard on listening over the windpipe.  

Listening to the heart at the notched upper end of breastbone.