Sec. 110. HSA modifications and clarifications
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Section 213(d) of the Internal Revenue Code of 1986 (relating to definitions) is amended by adding at the end the following new paragraph: Capitated primary care payments shall be treated as amounts paid for medical care. . Section 223(c)(1) of such Code (defining eligible individual) is amended by adding at the end the following new subparagraph: For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives periodic hospital care or medical services under any law administered by the Secretary of Veterans Affairs or the Bureau of Indian Affairs. .
Section 213(d) of such Code is amended by adding at the end the following new paragraph: The term medical care shall include amounts paid by patients to their primary physician in advance for the right to receive medical services on an as-needed basis. . Section 223 of such Code is amended by adding at the end the following new subsection: For purposes of this section, membership in a health care sharing ministry (as defined in section 36B(f)(3)) shall be treated as coverage under a high deductible health plan. .
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.