SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Primary and Virtual 
Care Affordability Act’’. 
SEC. 2. EXEMPTION FOR TELEHEALTH SERVICES. 
(a) IN GENERAL.—Subparagraph (E) of section 
223(c)(2) of the Internal Revenue Code of 1986 is amend-
ed by striking ‘‘January 1, 2025’’ and inserting ‘‘January 
1, 2027’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 3. HIGH DEDUCTIBLE HEALTH PLAN SAFE HARBOR 
FOR NO DEDUCTIBLE FOR CERTAIN PRIMARY 
CARE SERVICES. 
(a) IN GENERAL.—Paragraph (2) of section 223(c) 
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following new subparagraph: 
‘‘(G) SAFE HARBOR FOR ABSENCE OF DE-
DUCTIBLE FOR CERTAIN PRIMARY CARE SERV-
ICES.— 
‘‘(i) IN GENERAL.—A plan shall not 
fail to be treated as a high deductible 
health plan by reason of failing to have a 
deductible for primary care services pro-
vided by a qualified provider in any plan 
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year beginning on or before December 31, 
2023. 
‘‘(ii) PRIMARY CARE SERVICES.—For 
purposes of clause (i), the term ‘primary 
care services’ means services provided by 
primary care practitioners (as defined in 
section 1833(x)(2)(A)) of the Social Secu-
rity Act. 
‘‘(iii) 
QUALIFIED
PROVIDER.—For 
purposes of clause (i), the term ‘qualified 
provider’ means a general practitioner, 
family physician, general internist, obste-
trician, gynecologist, pediatrician, geriatric 
physician, advanced practice registered 
nurse, or physician assistant acting in ac-
cordance with State laws.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to plan years beginning after De-
cember 31, 2019. 
SEC. 4. STUDY AND REPORTS. 
(a) STUDY.—The Comptroller General of the United 
States shall complete a study on the effects of the safe 
harbor for certain primary care services under section 
223(c)(2)(G) of the Internal Revenue Code of 1986 (as 
added by section 3). 
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(b) REPORTS.— 
(1) INTERIM
REPORT.—Not later than 365 
days after the date of the enactment of this Act, the 
Comptroller General of the United States shall pro-
vide a report to Congress containing an analysis of 
the results of the study under subsection (a). Such 
report shall contain— 
(A) an analysis of the effects of the safe 
harbor on— 
(i) whether plan sponsors opted to in-
corporate changes to their benefit design; 
(ii) insurance premiums; 
(iii) enrollment in high deductible 
health plans; 
(iv) utilization of primary care visits, 
telehealth visits, emergency department 
visits, and hospital admissions; and 
(v) the rate of employer implementa-
tion of flexibilities in changes to benefit de-
sign; and 
(B) comparisons of patient engagement 
with services for those whose employer incor-
porated flexibilities into their benefit design and 
those who did not do so. 
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(2) FINAL REPORT.—Not later than 365 days 
after the interim report under paragraph (1) is 
issued, the Comptroller General of the United States 
shall provide a final report to Congress containing a 
comprehensive analysis of the results of the study 
under subsection (a). Such report shall include up-
dated findings, analyses, and comparisons described 
in paragraph (1). 
Æ 
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