Unrelated business income tax is a tax on all income earned from an unrelated business activity, minus tax deductions as a result of producing that income. An activity is unrelated business if it meets all three requirements: It is a trade or business.
Medical. Under Texas statutes, a medical power of attorney allows an agent or attorney-in-fact to make healthcare decisions on behalf of the principal, once the principal is declared incompetent by an attending physician.
This function is governed by state law and goes by different names in different places. A Medical Power of Attorney form is needed to make this role legal. Power of Attorney for Health Care, Health Proxy, Health Care Agent, Health Care Surrogate or Attorney-in-Fact all refer to the same function. (I will use the terms here somewhat interchangeably so you start to recognize the language.)