S.1989 – Primary Care Enhancement Act of 2015
To improve access to primary care services.
“Your relationship with other physicians, hospital executives, local businesses and other healthcare organizations benefits everyone when you create breathing room in your schedule and talk to them about what’s happening in free market healthcare delivery.” ~DPC Journal, 2016
SECTION 1. Short title.
This Act may be cited as the “Primary Care Enhancement Act of 2015”.
SEC. 2. Treatment of direct primary care service arrangements.
(a) In general.—Section 223(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(6) TREATMENT OF DIRECT PRIMARY CARE SERVICE ARRANGEMENTS.—An arrangement under which an individual is provided ongoing primary care services in exchange for a fixed periodic fee which is not billed to any third party on a fee for service basis—
“(A) shall not be treated as a health plan for purposes of paragraph (1)(A)(ii), and
(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.