To amend the Internal Revenue Code of 1986 to allow individuals with direct medical care service arrangement to remain eligible individuals for purposes of health savings accounts, and for other purposes.

Bill 119 HR 1140, also known as the "Direct Primary Care Enhancement Act," aims to amend the Internal Revenue Code of 1986 to allow individuals who have direct medical care service arrangements to continue being eligible for health savings accounts (HSAs).

Under current law, individuals with HSAs are required to have a high deductible health plan (HDHP) in order to contribute to their HSA. However, individuals who have direct primary care arrangements, where they pay a fixed monthly fee to a primary care provider for unlimited access to primary care services, are not considered to have an HDHP and therefore are not eligible for HSAs.

This bill seeks to change that by allowing individuals with direct primary care arrangements to still be considered eligible for HSAs. This would provide these individuals with more flexibility in how they access and pay for their healthcare services. In addition to allowing individuals with direct primary care arrangements to remain eligible for HSAs, the bill also includes provisions for other purposes related to healthcare and tax policy. Overall, Bill 119 HR 1140 aims to expand access to HSAs for individuals with direct primary care arrangements and provide them with more options for managing their healthcare expenses.