Section 1 Short title
This Act may be cited as the “Employee Access to Worksite Health Services Act”.
Employee Access to Worksite Health Services Act
A BILL
To amend the Internal Revenue Code of 1986 to clarify that individuals who have access to certain healthcare services through a worksite health clinic are eligible to make pre-tax contributions to a health savings account.
Sec. 2 Worksite health clinics
In general— Paragraph (1) of section 223(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
“(E) Special rule for qualified items and services
“(i) In general—For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan merely because the individual is eligible to receive, or receives, qualified items and services at a healthcare facility located at a facility—
“(I) owned or leased by the employer of the individual (or of the individual’s beneficiaries), or
“(II) operated primarily for the benefit of such employer’s employees.
“(ii) Qualified items and services defined—For purposes of this subparagraph, the term “qualified items and services” means the following:
“(I) Primary care items and services including physical examination.
“(II) Immunizations, including injections of antigens provided by employees.
“(III) Drugs, biologicals, and pharmacy services.
“(IV) Treatment for injuries occurring in the course of employment.
“(V) Tests for conditions or infectious diseases.
“(VI) Preventive care for chronic conditions (as defined in clause (iv)).
“(VII) Drug testing.
“(VIII) Hearing, vision, or dental screenings and related services.
“(IX) Mental and behavioral health services.
“(X) Other similar items and services that do not provide significant benefits in the nature of medical care.
“(iii) Aggregation—For purposes of clause (i), all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer.
“(iv) Preventive care for chronic conditions—For purposes of this subparagraph, the term ‘preventive care for chronic conditions’ means any item or service specified in the Appendix of Internal Revenue Service Notice 2019–45 which is prescribed to treat an individual diagnosed with the associated chronic condition specified in such Appendix for the purpose of preventing the exacerbation of such chronic condition or the development of a secondary condition, including any amendment, addition, removal, or other modification made by the Secretary to the items or services specified in such Appendix subsequent to the date of enactment of this subparagraph.”
Effective date— The amendment made by this section shall apply to months in taxable years beginning after the date of enactment of this Act.