S-1944 : Still Just a Bill

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The "Employee Access to Worksite Health Services Act" (S. 1944) aims to amend the Internal Revenue Code of 1986 to clarify Health Savings Account (HSA) eligibility for individuals with access to worksite health clinics.

Key Provisions:

• HSA Eligibility: The bill specifies that access to or receipt of certain healthcare services at an employer-owned or operated worksite health clinic will not disqualify an individual from making pre-tax contributions to an HSA.
• Qualified Services Defined: The bill defines "qualified items and services" provided at worksite clinics that would not impact HSA eligibility. These include:
  • Physical examinations
  • Immunizations
  • Certain drugs or biologicals (excluding prescribed drugs)
  • Treatment for work-related injuries
  • Preventive care for chronic conditions (as defined by IRS Notice 2019-45)
  • Drug testing
  • Hearing and vision screenings
• Employer Aggregation: For the purposes of this bill, all entities treated as a single employer under specific sections of the Internal Revenue Code will be considered a single employer.
• Effective Date: The provisions of this bill will apply to taxable years beginning after December 31, 2025.

In essence, this bill seeks to ensure that employees who utilize on-site health clinics for basic healthcare services remain eligible to contribute to their HSAs on a pre-tax basis.

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