I 

118TH CONGRESS 

1ST SESSION H. R. 5777 

To amend the Internal Revenue Code of 1986 to improve health savings 

accounts. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 27, 2023 

Mr. WENSTRUP (for himself, Ms. SEWELL, Mr. KELLY of Pennsylvania, and 

Mr. BLUMENAUER) introduced the following bill; which was referred to 

the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to improve 

health savings accounts. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. ON-SITE EMPLOYEE CLINICS. 

4 (a) IN GENERAL.—Section 223(c)(1) of the Internal 

5 Revenue Code of 1986 is amended by adding at the end 

6 the following new subparagraph: 

7 ‘‘(E) SPECIAL RULE FOR QUALIFIED

8 ITEMS AND SERVICES.— 

9 ‘‘(i) IN GENERAL.—For purposes of 

10 subparagraph (A)(ii), an individual shall 


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1 not be treated as covered under a health 

2 plan described in subclauses (I) and (II) of 

3 such subparagraph merely because the in4 dividual is eligible to receive, or receives, 

5 qualified items and services— 

6 ‘‘(I) at a healthcare facility lo7 cated at a facility owned or leased by 

8 the employer of the individual (or of 

9 the individual’s spouse), or 

10 ‘‘(II) at a healthcare facility op11 erated primarily for the benefit of em12 ployees of the employer of the indi13 vidual (or of the individual’s spouse). 

14 ‘‘(ii) QUALIFIED ITEMS AND SERVICES

15 DEFINED.—For purposes of this subpara16 graph, the term ‘qualified items and serv17 ices’ means the following: 

18 ‘‘(I) Physical examination. 

19 ‘‘(II) Immunizations, including 

20 injections of antigens provided by em21 ployees. 

22 ‘‘(III) Drugs or biologicals other 

23 than a prescribed drug (as such term 

24 is defined in section 213(d)(3)). 


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1 ‘‘(IV) Treatment for injuries oc2 curring in the course of employment. 

3 ‘‘(V) Preventive care for chronic 

4 conditions (as defined in clause (iv)). 

5 ‘‘(VI) Drug testing. 

6 ‘‘(VII) Hearing or vision 

7 screenings and related services. 

8 ‘‘(iii) AGGREGATION.—For purposes 

9 of clause (i), all persons treated as a single 

10 employer under subsection (b), (c), (m), or 

11 (o) of section 414 shall be treated as a sin12 gle employer. 

13 ‘‘(iv) PREVENTIVE CARE FOR CHRON14 IC CONDITIONS.—For purposes of this sub15 paragraph, the term ‘preventive care for 

16 chronic conditions’ means any item or 

17 service specified in the Appendix of Inter18 nal Revenue Service Notice 2019–45 which 

19 is prescribed to treat an individual diag20 nosed with the associated chronic condition 

21 specified in such Appendix for the purpose 

22 of preventing the exacerbation of such 

23 chronic condition or the development of a 

24 secondary condition, including any amend25 ment, addition, removal, or other modificaVerDate Sep 11 2014 22:19 Oct 05, 2023 Jkt 049200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H5777.IH H5777

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1 tion made by the Secretary (pursuant to 

2 the authority granted to the Secretary 

3 under paragraph (2)(C)) to the items or 

4 services specified in such Appendix subse5 quent to the date of enactment of this sub6 paragraph.’’. 

7 (b) EFFECTIVE DATE.—The amendments made by 

8 this section shall apply to months in taxable years begin9 ning after the date of enactment of this Act. 

Æ 


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