US SB1719

Amends the Internal Revenue Code to classify direct primary care (DPC) service arrangements as qualifying medical care expenses, allowing fees to be deducted as medical expenses under Section 213

Caps eligible monthly DPC fees at $150 per individual ($300 for arrangements covering multiple individuals), with annual cost-of-living adjustments beginning after 2026

Allows individuals with DPC arrangements to maintain Health Savings Account (HSA) eligibility by specifying that DPC arrangements do not count as disqualifying health plans or insurance

Excludes procedures requiring general anesthesia and non-ambulatory laboratory services from the definition of qualifying primary care services under DPC arrangements

Requires employers to report aggregate DPC arrangement fees on employee W-2 forms; provisions take effect for months beginning after December 31, 2025