The Primary Care Enhancement Act of 2025 allows individuals to use pre-tax dollars from health savings accounts and other tax-advantaged funds to pay for direct primary care services under membership arrangements with fixed monthly or periodic fees. The bill defines eligible direct primary care as ongoing care from primary care doctors that excludes surgeries requiring anesthesia and specialized lab work, and it caps the monthly tax benefit at $150 per person (or $300 for family arrangements), with this limit adjusted annually for inflation starting in 2027. The legislation applies to months beginning after December 31, 2025, and affects workers who receive direct primary care benefits through their employers, which must now be reported on their W-2 forms. This change is intended to make direct primary care arrangements more affordable by giving them the same tax-advantaged treatment as traditional health insurance, potentially expanding access to this model of personalized medical care.
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