H.R.6015 - Primary Care Enhancement Act of 2016114th Congress (2015-2016)
|Sponsor:||Rep. Paulsen, Erik [R-MN-3] (Introduced 09/13/2016)|
|Committees:||House - Ways and Means|
|Latest Action:||House - 09/19/2016 Referred to the Subcommittee on Health. (All Actions)|
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Summary: H.R.6015 — 114th Congress (2015-2016)All Information (Except Text)
Introduced in House (09/13/2016)
Primary Care Enhancement Act of 2016
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, including: (1) periodic fees paid to a primary care physician for a defined set of medical services or the right to receive medical services on an as-needed basis; and (2) pre-paid primary care services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness.