Bill > S628

This bill amends the Internal Revenue Code to provide for the treatment of direct primary care service arrangements as medical care. It allows individuals to use health savings account (HSA) contributions to pay for these arrangements and requires employers to report the fees for such arrangements on W-2 forms. The bill defines "direct primary care service arrangements" as arrangements where an individual receives primary care services from a primary care practitioner in exchange for a fixed periodic fee, and it limits the eligible fee amount that can be treated as medical care to $150 per month (or $300 for arrangements covering more than one individual). The amendments in this bill will apply to months beginning after December 31, 2023, in taxable years ending after that date.