A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of direct primary care service arrangements as medical care, to provide that such arrangements do not disqualify deductible health savings account contributions, and for other purposes.
Primary Care Enhancement Act of 2021
This bill allows a medical expense tax deduction for direct primary care service arrangements and provides that participation in such arrangements does not disqualify patients from making tax deductible contributions to health savings accounts.
Referred to the Subcommittee on Courts, Intellectual Property, and the Internet.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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