This legislation aims to amend the Internal Revenue Code of 1986 by formally recognizing direct primary care service arrangements as medical care. This reclassification allows eligible fees paid for these arrangements to be treated as tax-deductible medical expenses under Section 213(d)(1). A direct primary care arrangement is defined as providing primary care services from qualified practitioners for a fixed periodic fee, specifically excluding procedures requiring general anesthesia or complex laboratory services. To prevent abuse, the bill establishes an eligible fee amount limit of $150 per month for individuals, or $300 for arrangements covering multiple people, with this amount subject to inflation indexing after 2026. Crucially, the bill clarifies that participation in a direct primary care arrangement will not disqualify an individual from contributing to a Health Savings Account (HSA) , as it will not be considered a health plan or insurance for HSA purposes. Employers will also be required to report these fees on W-2 forms, with the changes taking effect for months beginning after December 31, 2025.