[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6317 Reported in House (RH)]
<DOC>
Union Calendar No. 660
115th CONGRESS
2d Session
H. R. 6317
[Report No. 115-852]
To amend the Internal Revenue Code of 1986 to provide that direct
primary care service arrangements do not disqualify deductible health
savings account contributions, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 10, 2018
Mr. Paulsen (for himself and Mr. Blumenauer) introduced the following
bill; which was referred to the Committee on Ways and Means
July 19, 2018
Additional sponsor: Mr. Smucker
July 19, 2018
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on July
10, 2018]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide that direct
primary care service arrangements do not disqualify deductible health
savings account contributions, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Primary Care Enhancement Act of
2018''.
SEC. 2. TREATMENT OF DIRECT PRIMARY CARE SERVICE ARRANGEMENTS.
(a) In General.--Section 223(c)(1) of the Internal Revenue Code of
1986 is amended by adding at the end the following new subparagraph:
``(D) Treatment of direct primary care service
arrangements.--
``(i) In general.--A direct primary care
service arrangement shall not be treated as a
health plan for purposes of subparagraph
(A)(ii).
``(ii) Direct primary care service
arrangement.--For purposes of this paragraph--
``(I) In general.--The term `direct
primary care service arrangement'
means, with respect to any individual,
an arrangement under which such
individual is provided medical care (as
defined in section 213(d)) consisting
solely of primary care services (as
defined in section 1833(x)(2)(B) of the
Social Security Act) provided by
primary care practitioners (as defined
in section 1833(x)(2)(A) of the Social
Security Act, determined without regard
to clause (ii) thereof), if the sole
compensation for such care is a fixed
periodic fee.
``(II) Limitation.--With respect to
any individual for any month, such term
shall not include any arrangement if
the aggregate fees for all direct
primary care service arrangements
(determined without regard to this
subclause) with respect to such
individual for such month exceed $150
(twice such dollar amount in the case
of an individual with any direct
primary care service arrangement (as so
determined) that covers more than one
individual).
``(iii) Certain services specifically
excluded from treatment as primary care
services.--For purposes of this paragraph, the
term `primary care services' shall not
include--
``(I) procedures that require the
use of general anesthesia,
``(II) prescription drugs (other
than vaccines), and
``(III) laboratory services not
typically administered in an ambulatory
primary care setting.
The Secretary, after consultation with the
Secretary of Health and Human Services, shall
issue regulations or other guidance regarding
the application of this clause.''.
(b) Direct Primary Care Service Arrangement Fees Treated as Medical
Expenses.--Section 223(d)(2)(C) is amended by striking ``or'' at the
end of clause (iii), by striking the period at the end of clause (iv)
and inserting ``, or'', and by adding at the end the following new
clause:
``(v) any direct primary care service
arrangement.''.
(c) Inflation Adjustment.--Section 223(g)(1) of such Code is
amended--
(1) by striking ``and (c)(2)(A)'' each place it appears and
inserting ``, (c)(1)(D)(ii)(II), and (c)(2)(A)'', and
(2) in subparagraph (B), by striking ``clause (ii)'' and
inserting ``clauses (ii) and (iii)'' in clause (i), by striking
``and'' at the end of clause (i), by striking the period at the
end of clause (ii) and inserting ``, and'', and by inserting
after clause (ii) the following new clause:
``(iii) in the case of the dollar amount in
subsection (c)(1)(D)(ii)(II) for taxable years
beginning in calendar years after 2019,
`calendar year 2018'.''.
(d) Reporting of Direct Primary Care Service Arrangement Fees on W-
2.--Section 6051(a) of such Code is amended by striking ``and'' at the
end of paragraph (16), by striking the period at the end of paragraph
(17) and inserting ``, and'', and by inserting after paragraph (17) the
following new paragraph: .
``(18) in the case of a direct primary care service
arrangement (as defined in section 223(c)(1)(D)(ii)) which is
provided in connection with employment, the aggregate fees for
such arrangement for such employee.''
(e) Effective Date.--The amendments made by this section shall
apply to months beginning after December 31, 2018, in taxable years
ending after such date.
Union Calendar No. 660
115th CONGRESS
2d Session
H. R. 6317
[Report No. 115-852]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide that direct
primary care service arrangements do not disqualify deductible health
savings account contributions, and for other purposes.
_______________________________________________________________________
July 19, 2018
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed