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.”
That sentence, in plain words
The list now names such an arrangement.
What this is about
Items on that list count as medical costs. So account money may pay the fee. The $150 cap grows with prices after 2026.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 71308, 139 Stat. 325 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The fees count as medical expenses and the cap grows with prices,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 71308, Sec. 71308. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec71308-medical-expense/ (retrieved October 10, 2026).
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