A direct primary care arrangement is not a health plan
What the document says“A direct primary care service arrangement shall not be treated as a health plan for purposes of subparagraph (A)(ii).”
The section adds a new subparagraph (E) to section 223(c)(1) of the Internal Revenue Code of 1986 so that a direct primary care service arrangement does not count as a health plan for the purposes of the rule that would otherwise bar a health savings account.
What the document actually says“A direct primary care service arrangement shall not be treated as a health plan for purposes of subparagraph (A)(ii).”
Such an arrangement is not treated as a health plan. That holds for one named rule.
That rule would otherwise block a health savings account. So a person may keep both. The tax code is not indexed here.
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