Employee Access to Worksite Health Services Act

S. 1944 would amend the Internal Revenue Code to clarify that employees who have access to healthcare services through a worksite health clinic would remain eligible to make pre-tax contributions to a Health Savings Account (HSA). Currently, tax law may discourage employers from offering on-site health clinics because employees using those clinics could lose their ability to contribute pre-tax dollars to an HSA.

The bill would define certain services provided at worksite health clinics as "qualified items and services" that would not disqualify employees from HSA eligibility. These would include preventive care, treatment for work-related injuries, and care for chronic conditions. By clarifying this tax treatment, the bill aims to remove a financial disincentive that may prevent employers from offering worksite health clinics to their employees.

Worksite health clinics are commonly offered by large employers and government agencies to provide employees with convenient access to preventive and primary care. If enacted, this bill would make it easier for employers to offer these clinics without creating tax complications for workers who use them.