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Easier Access to Primary Care and Tax Benefits

This act makes it easier to use direct primary care services, which involve a fixed periodic fee, by treating them as deductible medical expenses. Additionally, these arrangements will no longer disqualify contributions to Health Savings Accounts (HSAs), potentially lowering healthcare costs for many. Employers will also be required to report these fees on W-2 forms.
Key points
Fees for direct primary care (DPC) services will be treated as medical expenses, potentially allowing for tax deductions.
Having a DPC arrangement will not prevent individuals from contributing to a Health Savings Account (HSA).
The monthly amount of DPC fees that can be deducted is capped at $150 per individual ($300 for arrangements covering more than one person), with future indexing.
Employers will be required to report DPC fees on W-2 forms if provided in connection with employment.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_1719
Sponsor: Sen. Cassidy, Bill [R-LA]
Process start date: 2025-05-12
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Primary Care Enhancement Act of 2025

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_S_1719.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2025-05-12.

What are the main provisions?

Key points include:

  • Fees for direct primary care (DPC) services will be treated as medical expenses, potentially allowing for tax deductions.
  • Having a DPC arrangement will not prevent individuals from contributing to a Health Savings Account (HSA).
  • The monthly amount of DPC fees that can be deducted is capped at $150 per individual ($300 for arrangements covering more than one person), with future indexing.
  • Employers will be required to report DPC fees on W-2 forms if provided in connection with employment.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Cassidy, Bill [R-LA].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Health Taxes