I search online, IRS leaves unclear about the status for assisted living facility, other professionals posted: Services in the field of health are defined only to include healthcare professionals who provide medical services directly to a patient. Now excluded from being an SSTB are health clubs and similar facilities, medical research and testing services, and the manufacturing and sales of pharmaceuticals and medical devices. Additionally, other businesses supporting healthcare professionals  would be excluded from the definition of an SSTB.

Welcome to the wonderful world of new tax law. We get to take our best shot at what will be the proper interpretation down the road. This is not a doctor that works based upon their standing and reputation in the field, so I am inclined to  side with you. Our job is to represent our clients in the best possible way and that means creating a believable authority for the stand we take on a tax return. 2019 will be a trying year.