My current medical doctor is now practicing a personal medicine, to provide non-covered , non-clinical amenities and benefits. However , he is now requiring a patient membership fee during the service

[bluedeb]

 Not what you are asking?

[Anonymous]

SEE A LAWYER.

[Carl]

To be honest, this sounds like a scam to me. Seek legal advice.

[Hal_Al]

If you are asking if the membership fee is deductible as a medical expense, the answer is yes, assuming that "personal medicine, to provide non-covered , non-clinical amenities and benefits" meets the IRS definition of deductible medical expenses.

See https://www.irs.gov/taxtopics/tc502

[xmasbaby0]

@Carl @Anonymous 

Concierge medical practices are a "thing" now....

https://www.aarp.org/health/conditions-treatments/info-2019/what-to-know-about-concierge-medicine.html

[TomD8]

Agree with @xmasbaby0 that the doctor is doing nothing illegal.  

With regard to the possible tax deductibility of such fees, this previous TT answer may be helpful: 

 https://ttlc.intuit.com/community/tax-credits-deductions/discussion/are-the-fees-paid-to-a-concierge...