S.1358 - Primary Care Enhancement Act of 2017115th Congress (2017-2018)
|Sponsor:||Sen. Cassidy, Bill [R-LA] (Introduced 06/14/2017)|
|Committees:||Senate - Finance|
|Latest Action:||Senate - 06/14/2017 Read twice and referred to the Committee on Finance. (All Actions)|
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Summary: S.1358 — 115th Congress (2017-2018)All Information (Except Text)
Introduced in Senate (06/14/2017)
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.