Healthcare Freedom Act of 2023 This bill expands the availability of health savings accounts. It renames such accounts as health freedom accounts and allows all individuals to receive increased tax deductions for contributions to such accounts. The term qualified medical expenses is expanded to include costs associated with direct primary care, health care sharing ministries, and medical cost sharing organizations. The bill also excludes employer contributions to health freedom accounts from employee gross income for income tax purposes. This exclusion applies to employees hired on or after the fifth year after the enactment of this bill.