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S. 128 117th Congress Senate

Primary Care Enhancement Act of 2021

Official title: A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of direct primary care service arrangements as medical care, to provide that suc… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of direct primary care service arrangements as medical care, to provide that such arrangements do not disqualify deductible health savings account contributions, and for other purposes.

Introduced: January 28, 2021 Introduced by: Bill Cassidy Republican · Louisiana See on congress.gov
Taxation Employee benefits and pensionsHealth care costs and insuranceIncome tax deductionsInflation and pricesTax administration and collection, taxpayers
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 28, 2021
Read twice and referred to the Committee on Finance.
Jan 28, 2021
Introduced in Senate
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 Latest action January 28, 2021

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Primary Care Enhancement Act of 2021

This bill allows a medical expense tax deduction for direct primary care service arrangements and provides that participation in such arrangements does not disqualify patients from making tax deductible contributions to health savings accounts.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 14

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

  • AMERICAN BANKERS ASSOCIATION
    for AMERICAN BANKERS ASSOCIATION · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
  • JAMES P. KEESE
    for DIRECT PRIMARY CARE COALITION · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
  • JAMES P. KEESE
    for DIRECT PRIMARY CARE COALITION · District of Columbia · 2nd Quarter 2026 (Apr 1 - June 30)
  • AMERICAN BANKERS ASSOCIATION
    for AMERICAN BANKERS ASSOCIATION · District of Columbia · 2nd Quarter 2026 (Apr 1 - June 30)
  • AMERICAN BANKERS ASSOCIATION
    for AMERICAN BANKERS ASSOCIATION · District of Columbia · 1st Quarter 2026 (Jan 1 - Mar 31)
  • JAMES P. KEESE
    for DIRECT PRIMARY CARE COALITION · District of Columbia · 1st Quarter 2026 (Jan 1 - Mar 31)

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 14 filings →
 Cosponsors 4
All 4 Democratic 3 Republican 1
D
Hassan, Margaret Wood
New Hampshire · Apr 29, 2021
 D
Kelly, Mark
Arizona · Jan 28, 2021
 R
Scott, Tim
South Carolina · Jan 28, 2021
 D
Shaheen, Jeanne
New Hampshire · Jan 28, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 128: Primary Care Enhancement Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-S-128/
MLA
"S. 128: Primary Care Enhancement Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-128/.
Bluebook (legal)
S. 128, 117th Cong. (2026), https://openamerica.io/bill/117-S-128/.
Markdown link
[S. 128: Primary Care Enhancement Act of 2021](https://openamerica.io/bill/117-S-128/)
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