"The IRS and Treasury used the following criteria to determine whether a treatment was preventive care: [1] the medical service or item is low-cost; [2] there is medical evidence supporting high cost efficiency of preventing exacerbation of the chronic condition or the development of a secondary condition; and [3] there is a strong likelihood, documented by clinical evidence, that with respect to the class of individuals prescribed the item or service, the specific service or use of the item will prevent the exacerbation of the chronic condition or the development of a secondary condition that requires significantly higher cost treatments."  MORE >>