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H.R. 6015 (114th): Primary Care Enhancement Act of 2016


The text of the bill below is as of Sep 13, 2016 (Introduced). The bill was not enacted into law.


I

114th CONGRESS

2d Session

H. R. 6015

IN THE HOUSE OF REPRESENTATIVES

September 13, 2016

(for himself and Mr. Blumenauer) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide for the treatment of certain direct primary care service arrangements and periodic provider fees.

1.

Short title

This Act may be cited as the Primary Care Enhancement Act of 2016.

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 coverage restricted to primary care services in exchange for a fixed periodic fee or payment for such services—

(A)

shall not be treated as a health plan for purposes of paragraph (1)(A)(ii), and

(B)

shall not be treated as insurance for purposes of subsection (d)(2)(B).

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

3.

Certain provider fees to be treated as medical care

(a)

In general

Section 213(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(12)

Periodic provider fees

The term medical care shall include—

(A)

periodic fees paid to a primary care physician for a defined set of medical services or the right to receive medical services on an as-needed basis, and

(B)

pre-paid primary care services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness.

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.