; (B) an organization recognized under State law as a health maintenance organization; or (C) a similar organization regulated under State law for solvency in the same manner and to the same extent as such a health maintenance organization. (9) Health plan The term health plan means a group health plan or a health insurance issuer that is offering health insurance coverage. (10) Medical care The term medical care means amounts paid for— (A) the diagnosis, cure, mitigation, treatment, or prevention of disease, or amounts paid for the purpose of affecting any structure or function of the body