Bill > HR4301

This bill aims to amend the Internal Revenue Code to allow individuals with direct primary care service arrangements to remain eligible for health savings accounts (HSAs). The key provisions of the bill are: 1. It defines a "direct primary care service arrangement" as an arrangement where an individual receives only primary care services from a primary care practitioner in exchange for a fixed periodic fee, with certain services like prescription drugs and general anesthesia procedures excluded. 2. It specifies that such direct primary care service arrangements will not be treated as a health plan for the purpose of determining HSA eligibility. 3. It allows the fees for direct primary care service arrangements to be treated as qualified medical expenses for HSA purposes. 4. It requires the fees for direct primary care service arrangements to be reported on the employee's W-2 form. 5. It includes an inflation adjustment mechanism for the $150 monthly limit on direct primary care service arrangement fees. The overall intent of the bill is to make it easier for individuals with direct primary care arrangements to maintain their eligibility for HSAs, which can help them save and pay for healthcare expenses.

Budget and Finance, Health and Social Services

https://www.congress.gov/bill/117th-congress/house-bill/4301/all-info