S.1719

The Primary Care Enhancement Act of 2025 amends the Internal Revenue Code to treat direct primary care service arrangements as medical care and.

The Primary Care Enhancement Act of 2025 amends the Internal Revenue Code to classify direct primary care service arrangements as medical care, ensuring they are eligible for tax deductions. It also specifies that these arrangements do not disqualify contributions to health savings accounts. The bill defines "direct primary care service arrangement" and "eligible fee amount," excluding certain procedures and laboratory services from primary care treatment. The changes apply to months beginning after December 31, 2025.