Primary Care Enhancement Act of 2016

Bill: 114-hr-6015
Sponsor: full_name: Rep. Paulsen, Erik [R-MN-3]
Introduced: 2016-09-13
Policy area: Taxation
Subjects: Health care costs and insurance

Health promotion and preventive care

Income tax deductions

Medical tests and diagnostic methods
Latest action: action_date: 2016-09-19
text: Referred to the Subcommittee on Health.

Summaries:
action_date: 2016-09-13
action_desc: Introduced in House
text: <p><b>Primary Care Enhancement Act of 2016 </b></p> <p>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.</p> <p>Under a &quot;primary care service arrangement,&quot; an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for such services. </p> <p>For the purposes of certain tax-deductible expenses for medical care, the bill expands the definition of &quot;medical care&quot; to include periodic provider fees, including: (1) periodic fees paid to a primary care physician for a defined set of medical services or the right to receive medical services on an as-needed basis; and (2) pre-paid primary care services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness. </p>

tv_txt: I 114th CONGRESS 2d Session H. R. 6015 IN THE HOUSE OF REPRESENTATIVES September 13, 2016 Mr. Paulsen (for himself 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 provide for the treatment of certain direct primary care service arrangements and periodic provider fees.

1. Short title This Act may be cited as the Primary Care Enhancement Act of 2016 . 2. Treatment of direct primary care service arrangements (a) In general Section 223(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Treatment of direct primary care service arrangements An arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for such services— (A) shall not be treated as a health plan for purposes of paragraph (1)(A)(ii), and (B) shall not be treated as insurance for purposes of subsection (d)(2)(B). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 3. Certain provider fees to be treated as medical care (a) In general Section 213(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (12) Periodic provider fees The term medical care shall include— (A) periodic fees paid to a primary care physician for a defined set of medical services or the right to receive medical services on an as-needed basis, and (B) pre-paid primary care services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.