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Employee Access to Worksite Health Services Act

USA119th CongressS-1944| Senate 
| Updated: 6/4/2025
Tim Scott

Tim Scott

Republican Senator

South Carolina

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
This legislative proposal amends the Internal Revenue Code of 1986 to clarify eligibility for Health Savings Account (HSA) contributions for individuals who utilize employer-sponsored worksite health clinics. Currently, access to certain health benefits can disqualify individuals from contributing to an HSA, but this bill seeks to remove that barrier for specific services. It introduces a new rule stating that an individual is not considered covered by a disqualifying health plan solely due to their eligibility for, or receipt of, "qualified items and services" at an employer's healthcare facility. The bill specifically defines these "qualified items and services" to include a range of common health benefits. These encompass physical examinations , immunizations , non-prescribed drugs, and treatment for work-related injuries. Additionally, the definition covers preventive care for chronic conditions as outlined in IRS Notice 2019-45, along with drug testing and hearing or vision screenings. This amendment, effective for taxable years beginning after December 31, 2025, aims to encourage the use of worksite clinics without jeopardizing employees' ability to save for healthcare expenses through HSAs.
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Timeline
Jun 4, 2025
Introduced in Senate
Jun 4, 2025
Read twice and referred to the Committee on Finance.
  • June 4, 2025
    Introduced in Senate


  • June 4, 2025
    Read twice and referred to the Committee on Finance.

Taxation

Related Bills

  • HR 119-1: An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.

Employee Access to Worksite Health Services Act

USA119th CongressS-1944| Senate 
| Updated: 6/4/2025
This legislative proposal amends the Internal Revenue Code of 1986 to clarify eligibility for Health Savings Account (HSA) contributions for individuals who utilize employer-sponsored worksite health clinics. Currently, access to certain health benefits can disqualify individuals from contributing to an HSA, but this bill seeks to remove that barrier for specific services. It introduces a new rule stating that an individual is not considered covered by a disqualifying health plan solely due to their eligibility for, or receipt of, "qualified items and services" at an employer's healthcare facility. The bill specifically defines these "qualified items and services" to include a range of common health benefits. These encompass physical examinations , immunizations , non-prescribed drugs, and treatment for work-related injuries. Additionally, the definition covers preventive care for chronic conditions as outlined in IRS Notice 2019-45, along with drug testing and hearing or vision screenings. This amendment, effective for taxable years beginning after December 31, 2025, aims to encourage the use of worksite clinics without jeopardizing employees' ability to save for healthcare expenses through HSAs.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Jun 4, 2025
Introduced in Senate
Jun 4, 2025
Read twice and referred to the Committee on Finance.
  • June 4, 2025
    Introduced in Senate


  • June 4, 2025
    Read twice and referred to the Committee on Finance.
Tim Scott

Tim Scott

Republican Senator

South Carolina

Finance Committee

Taxation

Related Bills

  • HR 119-1: An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted