The term “qualified medical expenses” means, with respect to an account holder, amounts paid by such holder for medical care (as defined in section
213
(d)) for such individual, the spouse of such individual, and any dependent (as defined in section
152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, but only to the extent such amounts are not compensated for by insurance or otherwise. Such term shall include an amount paid for medicine or a drug only if such medicine or drug is a prescribed drug (determined without regard to whether such drug is available without a prescription) or is insulin.