Sec. 235. Treatment of direct primary care service arrangements
81 words·~1 min read·
/bill/114/hr/2653/ih/section-235·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 223(c) is amended by adding at the end the following new paragraph: An arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee— shall not be treated as a health plan for purposes of paragraph (1)(A)(ii), and shall not be treated as insurance for purposes of subsection (d)(2)(B). . The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.