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Creates a federal rule for how "direct primary care" (DPC) arrangements are treated for tax and reporting purposes: it defines what counts as a DPC arrangement, lists services excluded from being treated as primary care under the rule, allows DPC fees to be treated as medical expenses for tax purposes, and requires employers to report DPC fees on Form W‑2. The changes apply to months beginning after December 31, 2025.
Referred to the House Committee on Ways and Means.
Introduced February 5, 2025 by Lloyd K. Smucker · Last progress February 5, 2025