Treatment of direct patient care arrangements

(a) HSAs (1) Roth HSA Section 530A(c)(2)(A) of the Internal Revenue Code of 1986, as added by section 201 of this Act, is amended by adding at the end the following: Such term shall include the payment of a monthly or other prepaid amount for the furnishing (or access to the furnishing) by a physician or group of physicians of physician professional services (and ancillary services).. (2) HSA Section 223(d)(2)(A) of such Code is amended by adding at the end the following: The term qualified medical expenses shall include the payment of a monthly or other prepaid amount for the furnishing (or access to the furnishing) by a physician or group of physicians of physician professional services (and ancillary services).. (b) Not treated as health insurance coverage (1) In general For purposes of title XXVII of the Public Health Service Act (42 U.S.C. 300gg), subtitle B of title I of the Employee Retirement and Income Security Act of 1974 (29 U.S.C. 1021 et seq.), Public Law 111–148, and this Act, the offering of direct patient care arrangements shall not be treated as the offering of health insurance coverage and shall not be subject to regulations as such coverage under such Acts. (2) Direct patient care arrangement defined In this subsection, the term direct patient care arrangement means the furnishing (or access to the furnishing) by a physician or group of physicians of physician professional services (and ancillary services) in return for payment of a monthly or other prepaid amount.