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Employee Access to Worksite Health Services Act
To amend the Internal Revenue Code of 1986 to clarify that individuals who have access to certain healthcare services through a worksite health clinic are eligible to make pre-tax contributions to a health savings account.
Summary
This bill amends the Internal Revenue Code to clarify that employees who have access to certain limited healthcare services through an employer-operated or employer-located health clinic remain eligible to make pre-tax contributions to Health Savings Accounts. The bill specifies that "qualified items and services" at on-site clinics—including physical examinations, immunizations, preventive care for chronic conditions, treatment for work-related injuries, drug testing, and vision or hearing screenings—do not disqualify employees from HSA eligibility. The bill defines these limited services as not including prescribed drugs and specifies which preventive care services qualify under Internal Revenue Service guidance. The changes apply to taxable years beginning after December 31, 2025, and treat affiliated employers as a single employer for purposes of determining eligibility.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Scott, Tim [R-SC] (R-SC)
Actions (2)
- Jun 4, 2025 Read twice and referred to the Committee on Finance. · senate
- Jun 4, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
June 4, 2025
Mr. Scott of South Carolina introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to clarify that individuals who have access to certain healthcare services through a worksite health clinic are eligible to make pre-tax contributions to a health savings account.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Employee Access to Worksite Health Services Act”.
SEC. 2. ON-SITE EMPLOYEE CLINICS.
(a) In General.—Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
“(E) Special rule for qualified items and services.—
“(i) In general.—For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in subclauses (I) and (II) of such subparagraph merely because the individual is eligible to receive, or receives, qualified items and services—
“(I) at a healthcare facility located at a facility owned or leased by the employer of the individual (or of the individual’s spouse), or
“(II) at a healthcare facility operated primarily for the benefit of employees of the employer of the individual (or of the individual’s spouse).
“(ii) Qualified items and services defined.—For purposes of this subparagraph, the term ‘qualified items and services’ means the following:
“(I) Physical examination.
“(II) Immunizations, including injections of antigens provided by employees.
“(III) Drugs or biologicals other than a prescribed drug (as such term is defined in section 213(d)(3)).
“(IV) Treatment for injuries occurring in the course of employment.
“(V) Preventive care for chronic conditions (as defined in clause (iv)).
“(VI) Drug testing.
“(VII) Hearing or vision screenings and related services.
“(iii) Aggregation.—For purposes of clause (i), all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer.
“(iv) Preventive care for chronic conditions.—For purposes of this subparagraph, the term ‘preventive care for chronic conditions’ means any item or service specified in the Appendix of Internal Revenue Service Notice 2019-45 which is prescribed to treat an individual diagnosed with the associated chronic condition specified in such Appendix for the purpose of preventing the exacerbation of such chronic condition or the development of a secondary condition, including any amendment, addition, removal, or other modification made by the Secretary (pursuant to the authority granted to the Secretary under paragraph
(2)(C)) to the items or services specified in such Appendix subsequent to the date of publication of such Notice.”.
(b) Effective Date.—The amendment made by this section shall apply to months in taxable years beginning after December 31, 2025. <all>
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