The Internal Revenue Service yesterday released proposed regulations addressing the treatment of direct primary care arrangements, health care sharing ministry memberships and certain government-sponsored health care programs under section 213 of the Internal Revenue Code.

Section 213 allows individuals to take an itemized deduction for medical care and insurance expenses that exceed 7.5% of adjusted gross income. Among other provisions, the proposed regulations clarify that payments for direct primary care arrangements and health care sharing ministry memberships are expenses for medical care under section 213, and that health reimbursement arrangements generally may reimburse employees for these payments.

The proposed regulations responds to an executive order last June. IRS will accept comments on the proposed rule for 60 days after its publication in the June 10 Federal Register. 

Related News Articles

Headline
Patients should not wear face masks, such as surgical or non-surgical masks and respirators, with metal parts and coatings during a Magnetic Resonance Imaging…
Headline
State Medicaid programs must cover medication assisted treatment under a new mandatory benefit that takes effect today. The Substance Use-Disorder…
Headline
The AHA, joined by three other national organizations representing hospitals and health systems, late Friday filed a reply brief in their lawsuit …
Blog
Recent suggestions by federal officials about their agency’s intention to challenge every hospital merger ... in the pipeline and antipathy toward Certificates…
Headline
The AHA this week encouraged the Centers for Medicare & Medicaid Services to standardize certain prior authorization processes to reduce administrative…