US SB1944

Amends Internal Revenue Code Section 223(c)(1) to preserve Health Savings Account (HSA) eligibility for individuals who receive certain services through employer-sponsored worksite health clinics

Specifies that receiving "qualified items and services" at employer-owned healthcare facilities or facilities operated primarily for employees will not disqualify an individual from making pre-tax HSA contributions

Defines qualified items and services to include: physical examinations, immunizations, non-prescription drugs or biologicals, treatment for workplace injuries, preventive care for chronic conditions, drug testing, and hearing/vision screenings

Incorporates IRS Notice 2019–45 standards for preventive care for chronic conditions, allowing services that prevent exacerbation of chronic conditions or development of secondary conditions

Applies to taxable years beginning after December 31, 2025