119-s1944

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1944 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 1944

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.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 June 4, 2025

 Mr. Scott of South Carolina introduced the following bill; which was 
 read twice and referred to the Committee on Finance

_______________________________________________________________________

 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.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Employee Access to Worksite Health 
Services Act''.

SEC. 2. ON-SITE EMPLOYEE CLINICS.

    (a) In General.--

Section 223
            (c) (1) 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 
 described in subclauses
            (I) and
            (II) of such 
 subparagraph merely because the individual is 
 eligible to receive, or receives, qualified 
 items and services--
 ``
            (I) at a healthcare facility 
 located at a facility owned or leased 
 by the employer of the individual (or 
 of the individual's spouse), or
 ``
            (II) at a healthcare facility 
 operated primarily for the benefit of 
 employees of the employer of the 
 individual (or of the individual's 
 spouse).
 ``
            (ii) Qualified items and services 
 defined.--For purposes of this subparagraph, 
 the term `qualified items and services' means 
 the following:
 ``
            (I) Physical examination.
 ``
            (II) Immunizations, including 
 injections of antigens provided by 
 employees.
 ``
            (III) Drugs or biologicals other 
 than a prescribed drug (as such term is 
 defined in 

section 213
            (d) (3) ).
 ``
            (IV) Treatment for injuries 
 occurring in the course of employment.
 ``
            (V) Preventive care for chronic 
 conditions (as defined in clause
            (iv) ).
 ``
            (VI) Drug testing.
 ``
            (VII) Hearing or vision 
 screenings and related services.
 ``
            (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 (pursuant to the authority 
 granted to the Secretary under paragraph

    (2)
            (C) ) to the items or services specified in 
 such Appendix subsequent to the date of 
 publication of such Notice.''.

    (b) Effective Date.--The amendment made by this section shall apply 
to months in taxable years beginning after December 31, 2025.
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