Primary Care Enhancement Act of 2025

Health Savings Account Compatibility: By amending Section 223(c), the bill ensures that a direct primary care service arrangement is not treated as a health plan or insurance, which prevents the disqualification of deductible health savings account contributions (Section 2, subsection b).

Medical Care Treatment: The bill amends Section 213(d)(1) to include direct primary care service arrangements as part of medical care (Section 2, subsection a).

Inflation Adjustments: For taxable years beginning after 2026, the $150 amount used to define eligible fee amounts will be increased based on a cost-of-living adjustment (Section 2, subsection a, paragraph 13, subparagraph B).

Fee Limitations: There is a cap on how much can be considered an "eligible fee amount." For an individual, this is limited to $150 per month, or twice that amount if the arrangement covers more than one individual (Section 2, subsection a, paragraph 13, subparagraph A).

Service Exclusions: Certain medical needs will not be covered under this specific definition of primary care services, such as procedures requiring general anesthesia or certain laboratory services not administered in an ambulatory primary care setting (Section 2, subsection a, paragraph 12, subparagraph B).