S-1358 : Still Just a Bill

Primary Care Enhancement Act of 2017

This bill amends the Internal Revenue Code to: (1) permit an individual to pay primary care service arrangement costs from a health savings account; and (2) allow an eligible taxpayer enrolled in a high-deductible health plan to take a tax deduction for cash paid into a health savings account, even if the taxpayer is simultaneously enrolled in a primary care service arrangement.

Under a "primary care service arrangement," an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for such services.

For the purposes of certain tax-deductible expenses for medical care, the bill expands the definition of "medical care" to include periodic provider fees paid for a defined set of medical services provided on an as-needed basis.

Action Timeline

Action DateTypeTextSource
2017-06-14IntroReferralRead twice and referred to the Committee on Finance.Senate
2017-06-14IntroReferralIntroduced in SenateLibrary of Congress

Policy Area :

Taxation
See Subjects
  • Health care costs and insurance
  • Income tax deductions

Related Bills

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