Bill > S1944

This bill amends the Internal Revenue Code to clarify the rules surrounding health savings accounts (HSAs) for employees with access to worksite health clinics. Specifically, the bill establishes that employees who can receive certain medical services at an on-site clinic will not be disqualified from contributing to a health savings account, as long as those services are limited to specific types of care. These qualifying services include physical examinations, immunizations, non-prescription drugs, treatment for work-related injuries, preventive care for chronic conditions, drug testing, and hearing or vision screenings. The bill defines these "qualified items and services" in detail and ensures that they do not count as comprehensive health plan coverage that would otherwise make an employee ineligible for an HSA. The legislation also provides guidance on how related employers should be treated for the purposes of this rule and offers a precise definition of preventive care for chronic conditions, referencing a specific Internal Revenue Service notice. The changes will take effect for months in taxable years beginning after December 31, 2025, giving employers and employees time to understand and prepare for the new regulations.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/1944/all-info