The fees count as medical expenses and the cap grows with prices
What the document says“any direct primary care service arrangement.”
The section adds a new clause (v) to section 223(d)(2)(C) of the Internal Revenue Code of 1986 so that fees for such an arrangement count as medical expenses, and amends section 223(g)(1) so that from a taxable year beginning after 2026 the $150 cap rises with a cost of living adjustment measured from calendar year 2025. The amendments apply to months beginning after December 31, 2025.
What the document actually says“any direct primary care service arrangement.”
The list now names such an arrangement.
Items on that list count as medical costs. So account money may pay the fee. The $150 cap grows with prices after 2026.
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