Sec. 127. Treatment of direct primary care service arrangements
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Section 223(c) of the Internal Revenue Code of 1986 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.