Employee Access to Worksite Health Services Act
Bill: H.R.7487 | Sponsor: Rep. Sewell, Terri A. (D-AL)
Policy area: Taxation

Summary:
Employee Access to Worksite Health Services Act
This bill provides that individuals who are eligible to receive qualified items and services at a worksite health clinic may make pre-tax contributions to a health savings account The bill defines qualified items and services to include primary care items and services, physical examinations, immunizations, drugs and drug testing, tests for infectious diseases, preventive care for chronic conditions, hearing, vision, or dental screenings, and mental and behavioral health services.

To amend the Internal Revenue Code of 1986 to clarify that individuals 
   who have access to certain healthcare services through a worksite 
 health clinic are eligible to make pre-tax contributions to a health 
                            savings account.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Employee Access to Worksite Health 
Services Act''.

SEC. 2. WORKSITE HEALTH CLINICS.

    (a) In General.--Paragraph (1) of section 223(c) 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 not 
                        be treated as covered under a health plan 
                        merely because the individual is eligible to 
                        receive, or receives, qualified items and 
                        services at a healthcare facility located at a 
                        facility--
                                    ``(I) owned or leased by the 
                                employer of the individual (or of the 
                                individual's beneficiaries), or
                                    ``(II) operated primarily for the 
                                benefit of such employer's employees.
                            ``(ii) Qualified items and services 
                        defined.--For purposes of this subparagraph, 
                        the term `qualified items and services' means 
                        the following:
                                    ``(I) Primary care items and 
                                services including physical 
                                examination.
                                    ``(II) Immunizations, including 
                                injections of antigens provided by 
                                employees.
                                    ``(III) Drugs, biologicals, and 
                                pharmacy services.
                                    ``(IV) Treatment for injuries 
                                occurring in the course of employment.
                                    ``(V) Tests for conditions or 
                                infectious diseases.
                                    ``(VI) Preventive care for chronic 
                                conditions (as defined in clause (iv)).
                                    ``(VII) Drug testing.
                                    ``(VIII) Hearing, vision, or dental 
                                screenings and related services.
                                    ``(IX) Mental and behavioral health 
                                services.
                                    ``(X) Other similar items and 
                                services that do not provide 
                                significant benefits in the nature of 
                                medical care.
                            ``(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 single 
                        employer.
                            ``(iv) Preventive care for chronic 
                        conditions.--For purposes of this subparagraph, 
                        the term `preventive care for chronic 
                        conditions' means any item or service specified 
                        in the Appendix of Internal Revenue Service 
                        Notice 2019-45 which is prescribed to treat an 
                        individual diagnosed 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 amendment, 
                        addition, removal, or other modification made 
                        by the Secretary to the items or services 
                        specified in such Appendix subsequent to the 
                        date of enactment of this subparagraph.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months in taxable years beginning after the date of enactment of 
this Act.
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