substantial assistance from another individual) at least 2 of the following activities: eating, transferring, or mobility. (C) The individual is under 2 years of age and requires specific durable medical equipment by reason of a severe health condition or requires a skilled practitioner trained to address the individual’s condition to be available if the individual’s parents or guardians are absent. (e) Qualified expenses For purposes of this section— (1) In general Subject to paragraph (4), the term qualified expenses means expenditures for goods, services, and supports that— (A) assist a qualified care recipient with accomplishing activities of daily living (as defined in section 7702B(c)(2)(B)) and instrumental activities of daily living (as defined in section 1915(k)(6)(F) of the Social Security Act ( 42 U.S.C. 1396n(k)(6)(F) )), and (B) are provided solely for use by such qualified care recipient. (2) Adjustment for other tax benefits The amount of qualified expenses otherwise taken into account under paragraph (1) with respect to an individual shall be reduced by the sum of any amounts paid for the benefit of such individual for the taxable year which are— (A) taken into account under section 21 or 213, or (B) excluded from gross income under section 129, 223(f), or 529A(c)(1)(B). (3) Goods, services, and supports For purposes of paragraph (1), goods, services, and supports (as defined by the Secretary) shall include— (A) human assistance, supervision, cuing and standby assistance, (B) assistive technologies and devices (including remote health monitoring), (C) environmental modifications (including home modifications), (D) health maintenance tasks (such as medication management), (E) information, (F) transportation of the qualified care recipient, (G) non-health items (such as incontinence supplies), and (H) coordination of and services for people who live in their own home, a residential setting, or a nursing facility, as well as the cost of care in these or other locations. (4) Qualified expenses for