[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1944 Introduced in Senate (IS)]
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119th CONGRESS
1st Session
S. 1944
To amend the Internal Revenue Code of 1986 to clarify that individuals
who have access to certain healthcare services through a worksite
health clinic are eligible to make pre-tax contributions to a health
savings account.
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IN THE SENATE OF THE UNITED STATES
June 4, 2025
Mr. Scott of South Carolina introduced the following bill; which was
read twice and referred to the Committee on Finance
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A BILL
To amend the Internal Revenue Code of 1986 to clarify that individuals
who have access to certain healthcare services through a worksite
health clinic are eligible to make pre-tax contributions to a health
savings account.
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 ``Employee Access to Worksite Health
Services Act''.
SEC. 2. ON-SITE EMPLOYEE CLINICS.
(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:
``(E) Special rule for qualified items and
services.--
``(i) In general.--For purposes of
subparagraph (A)(ii), an individual shall not
be treated as covered under a health plan
described in subclauses (I) and (II) of such
subparagraph merely because the individual is
eligible to receive, or receives, qualified
items and services--
``(I) at a healthcare facility
located at a facility owned or leased
by the employer of the individual (or
of the individual's spouse), or
``(II) at a healthcare facility
operated primarily for the benefit of
employees of the employer of the
individual (or of the individual's
spouse).
``(ii) Qualified items and services
defined.--For purposes of this subparagraph,
the term `qualified items and services' means
the following:
``(I) Physical examination.
``(II) Immunizations, including
injections of antigens provided by
employees.
``(III) Drugs or biologicals other
than a prescribed drug (as such term is
defined in section 213(d)(3)).
``(IV) Treatment for injuries
occurring in the course of employment.
``(V) Preventive care for chronic
conditions (as defined in clause (iv)).
``(VI) Drug testing.
``(VII) Hearing or vision
screenings and related services.
``(iii) Aggregation.--For purposes of
clause (i), all persons treated as a single
employer under subsection (b), (c), (m), or (o)
of section 414 shall be treated as a single
employer.
``(iv) Preventive care for chronic
conditions.--For purposes of this subparagraph,
the term `preventive care for chronic
conditions' means any item or service specified
in the Appendix of Internal Revenue Service
Notice 2019-45 which is prescribed to treat an
individual diagnosed with the associated
chronic condition specified in such Appendix
for the purpose of preventing the exacerbation
of such chronic condition or the development of
a secondary condition, including any amendment,
addition, removal, or other modification made
by the Secretary (pursuant to the authority
granted to the Secretary under paragraph
(2)(C)) to the items or services specified in
such Appendix subsequent to the date of
publication of such Notice.''.
(b) Effective Date.--The amendment made by this section shall apply
to months in taxable years beginning after December 31, 2025.
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