The Primary Care Enhancement Act of 2025 modifies tax law to allow people using direct primary care arrangements to maintain eligibility for Health Savings Accounts (HSAs). Currently, enrolling in a health plan disqualifies someone from using an HSA, but this bill treats direct primary care—where patients pay a fixed monthly fee directly to a doctor for basic medical services—as separate from traditional health insurance. The arrangement covers primary care services like routine visits and preventive care but excludes procedures requiring anesthesia, most prescription drugs, and complex lab work, with a monthly fee cap of $150 per individual ($300 for family arrangements). The bill also requires employers to report direct primary care fees on employee W-2 forms and includes inflation adjustments to the fee limits for years after 2026. These changes take effect for months beginning January 1, 2026, and aim to expand access to affordable primary care while preserving HSA tax benefits.
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