Primary Care Enhancement Act of 2017
Official title: A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of certain direct primary care service arrangements and periodic provider fees.
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Read twice and referred to the Committee on Finance.
Primary Care Enhancement Act of 2017
This bill amends the Internal Revenue Code to: (1) permit an individual to pay primary care service arrangement costs from a health savings account; and (2) allow an eligible taxpayer enrolled in a high-deductible health plan to take a tax deduction for cash paid into a health savings account, even if the taxpayer is simultaneously enrolled in a primary care service arrangement.
Under a "primary care service arrangement," an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for such services.
For the purposes of certain tax-deductible expenses for medical care, the bill expands the definition of "medical care" to include periodic provider fees paid for a defined set of medical services provided on an as-needed basis.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1358: Primary Care Enhancement Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-S-1358/
"S. 1358: Primary Care Enhancement Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1358/.
S. 1358, 115th Cong. (2026), https://openamerica.io/bill/115-S-1358/.
[S. 1358: Primary Care Enhancement Act of 2017](https://openamerica.io/bill/115-S-1358/)