Bill > S128

This bill, the Primary Care Enhancement Act of 2021, amends the Internal Revenue Code of 1986 to provide for the treatment of direct primary care service arrangements as medical care, and to ensure that such arrangements do not disqualify deductible health savings account contributions. The bill defines "direct primary care service arrangements" as arrangements where an individual is provided with primary care services by a primary care practitioner for a fixed periodic fee, and specifies that only the "eligible fee amount" (up to $150 per month) for such arrangements can be treated as medical care. The bill also requires employers to report the aggregate fees for such arrangements on employees' W-2 forms.

Budget and Finance

https://www.congress.gov/bill/117th-congress/senate-bill/128/all-info