This legislation aims to expand eligibility for Health Savings Accounts (HSAs) for individuals utilizing direct medical care service arrangements. It specifically amends the Internal Revenue Code to ensure that participation in such an arrangement does not disqualify an individual from contributing to or using an HSA. A direct medical care service arrangement is defined as one where medical care is provided by practitioners for a fixed periodic fee, and it can cover general or specialized care. The bill clarifies that these arrangements are not considered a "health plan" that would otherwise prevent an individual from being an eligible HSA participant. Furthermore, the fees paid for these arrangements will be recognized as qualified medical expenses , allowing individuals to use their HSA funds to cover these costs. The bill also mandates that employers providing these arrangements must report the aggregate fees on employee W-2 forms. These changes are set to take effect for months beginning after December 31, 2024, impacting taxable years ending after that date.