(I) at a healthcare facility located at a facility owned or leased by the employer of the individual (or of the individual's spouse), or (II) at a healthcare facility operated primarily for the benefit of employees of the employer of the individual (or of the individual's spouse). (ii) Qualified items and services defined For purposes of this subparagraph, the term qualified items and services means the following: (I) Physical examination. (II) Immunizations, including injections of antigens provided by employees. (III) Drugs or biologicals other than a prescribed drug (as such term is defined in section 213(d)(3)). (IV) Treatment for injuries occurring in the course of employment. (V) Preventive care for chronic conditions (as defined in clause (iv)). (VI) Drug testing. (VII) Hearing or vision screenings and related services. (iii) Aggregation For purposes of clause (i), all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer. (iv) Preventive care for chronic conditions For purposes of this subparagraph, the term preventive care for chronic conditions means any item or service specified in the Appendix of Internal Revenue Service Notice 2019–45 which is prescribed to treat an individual diagnosed with the associated chronic condition specified in such Appendix for the purpose of preventing the exacerbation of such chronic condition or the development of a secondary condition, including any amendment, addition, removal, or other modification made by the Secretary (pursuant to the authority granted to the Secretary under paragraph (2)(C)) to the items or services specified in such Appendix subsequent to the date of enactment of this subparagraph. . (b) Effective date The amendments made by this section shall apply to months in taxable years beginning after the date of enactment of this Act. 8014. Adjustment of medical expense deduction (a) In general Section 213 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a), by