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US S1358

US S1358
Primary Care Enhancement Act of 2017


summary

Introduced
06/14/2017
In Committee
06/14/2017
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

115th Congress

Bill Summary

Primary Care Enhancement Act of 2017 This bill amends the Internal Revenue Code to: (1) permit an individual to pay primary care service arrangement costs from a health savings account; and (2) allow an eligible taxpayer enrolled in a high-deductible health plan to take a tax deduction for cash paid into a health savings account, even if the taxpayer is simultaneously enrolled in a primary care service arrangement. Under a "primary care service arrangement," an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for such services. For the purposes of certain tax-deductible expenses for medical care, the bill expands the definition of "medical care" to include periodic provider fees paid for a defined set of medical services provided on an as-needed basis.

AI Summary

This bill amends the Internal Revenue Code to (1) allow individuals to pay for primary care service arrangements, which provide coverage restricted to primary care services in exchange for a fixed periodic fee, from their health savings accounts, and (2) permit eligible taxpayers enrolled in high-deductible health plans to deduct cash contributed to their health savings accounts even if they are also enrolled in a primary care service arrangement. Additionally, the bill expands the definition of "medical care" for tax-deductible expenses to include periodic provider fees paid for a defined set of primary care services provided on an as-needed basis.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

Read twice and referred to the Committee on Finance. (on 06/14/2017)

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