# 119-s-1719: Primary Care Enhancement Act of 2025

119-s-1719, Primary Care Enhancement Act of 2025, is a 119th Congress bill sponsored by Sen. Cassidy, Bill [R-LA] (R-LA); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1719
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1719
- Congress: 119
- Title: Primary Care Enhancement Act of 2025
- Status: introduced
- Introduced: 2025-05-12
- Sponsor: Sen. Cassidy, Bill [R-LA] (R-LA)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Treat direct primary care service arrangements as tax-eligible medical care.** This bill would let fixed periodic fees paid for direct primary care count as medical expenses for the tax deduction, clarify that those arrangements are not treated as health insurance for Health Savings Account rules, and require employers to report the fees on W-2s. - Families and individuals: Eligible monthly fees for a direct primary care service arrangement would count toward the medical expense deduction but are capped at $150 per person per month. The cap is $300 per month for an arrangement that covers multiple people and is indexed for inflation after 2026. Certain services are excluded from counting, including procedures requiring general anesthesia and some lab services, with Treasury and HHS able to issue guidance on the exclusions. - People with Health Savings Accounts and taxpayers: The bill would specify that direct primary care arrangements are not treated as a health plan or as insurance for tax purposes so HSA contribution eligibility is preserved while allowing the deduction treatment. - Employers and workers: Employers would be required to report the aggregate direct primary care fees provided in connection with employment on employees' W-2 forms. This approach would apply to months beginning after December 31, 2025, for taxable years ending after that date.

## Cosponsors (4)

- Sen. Shaheen, Jeanne [D-NH] (D-NH), 2025-05-12T00:00:00.000Z
- Sen. Scott, Tim [R-SC] (R-SC), 2025-05-12T00:00:00.000Z
- Sen. Kelly, Mark [D-AZ] (D-AZ), 2025-05-12T00:00:00.000Z
- Sen. Lankford, James [R-OK] (R-OK), 2025-05-12T00:00:00.000Z

## Provisions PRIA read

- W-2 reporting for primary care: cost, low. This bill would require employers to report the total direct primary care arrangement fees provided in connection with employment on the employee's Form W-2. The reported amount would be the aggregate fees for the arrangement for the employee. The reporting rule would apply to months beginning afte…
- Tax deduction for primary care fees: mixed, medium. This bill would let you count some direct primary care subscription fees as medical expenses for the tax deduction. You could count up to $150 per person each month, or $300 for an arrangement that covers more than one person. The $150 monthly cap would be indexed after 2026 and rounded to the near…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the…
- 119-s-339: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.
- 119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham, a Senator from the State of South Carolina.

## Sources
- [119-s-1719 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1719)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for…](https://policyrisk.com/legislation/119-s-199)
- [119-s-339: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-s-339)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham,…](https://policyrisk.com/legislation/119-sres-801)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1719 (as of 2025-12-21).