This bill amends the Internal Revenue Code of 1986 to allow individuals enrolled in direct primary care service arrangements to remain eligible for Health Savings Accounts (HSAs). The core intent is to clarify that these arrangements, which involve paying a fixed periodic fee for primary care services, will not disqualify an individual from contributing to or utilizing an HSA. Specifically, the legislation defines a direct primary care service arrangement as medical care provided by primary care practitioners for a fixed fee, which will not be treated as a health plan for HSA eligibility. This exclusion applies as long as the aggregate monthly fees do not exceed $150 for an individual or $300 for arrangements covering multiple individuals. Additionally, the fees paid for these direct primary care services will be considered qualified medical expenses that can be reimbursed from an HSA. The bill also specifies certain services, such as procedures requiring general anesthesia or most prescription drugs, that are explicitly excluded from the definition of primary care services under these arrangements. It further mandates an inflation adjustment for the monthly fee limits and requires employers to report direct primary care arrangement fees on W-2 forms if provided as an employment benefit. These provisions are set to become effective for months beginning after December 31, 2025.