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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. 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 
VerDate Sep 11 2014 
22:19 Oct 05, 2023
Jkt 049200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5777.IH
H5777
tkelley on DSK125TN23PROD with BILLS
not be treated as covered under a health 
plan described in subclauses (I) and (II) of 
such subparagraph merely because the in-
dividual is eligible to receive, or receives, 
qualified items and services— 
‘‘(I) at a healthcare facility lo-
cated at a facility owned or leased by 
the employer of the individual (or of 
the individual’s spouse), or 
‘‘(II) at a healthcare facility op-
erated primarily for the benefit of em-
ployees of the employer of the indi-
vidual (or of the individual’s spouse). 
‘‘(ii) QUALIFIED ITEMS AND SERVICES 
DEFINED.—For purposes of this subpara-
graph, the term ‘qualified items and serv-
ices’ means the following: 
‘‘(I) Physical examination. 
‘‘(II) Immunizations, including 
injections of antigens provided by em-
ployees. 
‘‘(III) Drugs or biologicals other 
than a prescribed drug (as such term 
is defined in section 213(d)(3)). 
VerDate Sep 11 2014 
22:19 Oct 05, 2023
Jkt 049200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5777.IH
H5777
tkelley on DSK125TN23PROD with BILLS
‘‘(IV) Treatment for injuries oc-
curring 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 sin-
gle employer. 
‘‘(iv) PREVENTIVE CARE FOR CHRON-
IC CONDITIONS.—For purposes of this sub-
paragraph, the term ‘preventive care for 
chronic conditions’ means any item or 
service specified in the Appendix of Inter-
nal Revenue Service Notice 2019–45 which 
is prescribed to treat an individual diag-
nosed 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 amend-
ment, addition, removal, or other modifica-
VerDate Sep 11 2014 
22:19 Oct 05, 2023
Jkt 049200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5777.IH
H5777
tkelley on DSK125TN23PROD with BILLS
tion 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 subse-
quent to the date of enactment of this sub-
paragraph.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months in taxable years begin-
ning after the date of enactment of this Act. 
Æ 
VerDate Sep 11 2014 
22:19 Oct 05, 2023
Jkt 049200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H5777.IH
H5777
tkelley on DSK125TN23PROD with BILLS