Primary Care Enhancement Act of 2016

Summary

Primary Care Enhancement Act of 2016 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. Under a "primary care service arrangement," an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for such services. For the purposes of certain tax-deductible expenses for medical care, the bill expands the definition of "medical care" 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.

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Timeline

1. 13 September 2016

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 13 September 2016

   Introduced

   Introduced in House

   Source: IntroReferral

3. 13 September 2016

   Introduced

   Introduced in House

   Source: IntroReferral

4. 19 September 2016

   Referred

   Referred to the Subcommittee on Health.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in House · 13 September 2016 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 13 September 2016

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 13 September 2016

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 13 September 2016

  Open at official source

Sponsors

• Erik Paulsen · R · Sponsor
• Earl Blumenauer · D · Sponsor
• Jeff Fortenberry · R · Cosponsor
• · hswm00 · Standing

Related records

• related to → Health Savings Act of 2016
• related to → Primary Care Enhancement Act of 2015
• related to → Health Savings Act of 2016