Bill > HR1026

This bill aims to modify the Internal Revenue Code to allow individuals with direct primary care service arrangements to remain eligible for health savings accounts (HSAs). Specifically, the bill defines a "direct primary care service arrangement" as a medical care arrangement where patients pay a fixed periodic fee for primary care services provided by primary care practitioners, with certain limitations. These arrangements are capped at $150 per month for an individual (or $300 for arrangements covering multiple individuals) and exclude certain medical services like procedures requiring general anesthesia, most prescription drugs, and laboratory services not typically performed in primary care settings. The bill also allows fees paid for these direct primary care arrangements to be considered medical expenses for tax purposes and requires employers to report these fees on employee W-2 forms. Additionally, the bill includes provisions for adjusting the dollar amounts for inflation and sets the effective date for these changes as months beginning after December 31, 2025. The overall goal is to provide more flexibility for individuals seeking alternative primary care payment models while maintaining their ability to use health savings accounts.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/1026/all-info