S. 1944 – Employee Access to Worksite Health Services Act

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Updated November 24, 2025 at 12:16 AM UTC

The Employee Access to Worksite Health Services Act changes the Internal Revenue Code so that workers who can use health services at an employer‑owned or employer‑operated clinic can make pre‑tax contributions to a Health Savings Account. It clarifies which clinic services count as “qualified” and ensures that merely having access to those services does not automatically make an employee covered under a health plan for HSA eligibility. The rule applies to employees (and their spouses) of companies with such on‑site clinics, starting in tax years after 2025.

Key Provisions

Adds a new subparagraph (E) to the definition of a “qualified health plan” in the tax code, specifying that simply having access to on‑site clinic services does not automatically make an employee “covered” for HSA purposes.
Defines “qualified items and services” that can be provided at an employer‑owned or employer‑operated clinic, including physical exams, immunizations, certain drugs/biologics, treatment for work‑related injuries, preventive care for chronic conditions, drug testing, and hearing or vision screenings.
Treats all entities that are considered a single employer under certain sections of the tax code as one employer for these rules, so employees of affiliated companies are covered the same way.
Sets the amendment to take effect for taxable years beginning after December 31, 2025.

Legislative Activity

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1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

June 4, 2025

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SenateIntro Referral

Introduced in Senate

June 4, 2025

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

June 4, 2025

Bill Text

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Introduced in SenateIssued June 4, 2025

II

119th CONGRESS

1st Session

S. 1944

IN THE SENATE OF THE UNITED STATES

June 4, 2025

Mr. Scott of South Carolina introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to clarify that individuals who have access to certain healthcare services through a worksite health clinic are eligible to make pre-tax contributions to a health savings account.

1.

Short title

This Act may be cited as the Employee Access to Worksite Health Services Act.

2.

On-site employee clinics

(a)

In general

Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

(E)

Special rule for qualified items and services

(i)

In general

For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in subclauses (I) and (II) of such subparagraph merely because the individual is eligible to receive, or receives, qualified items and services—

(I)

at a healthcare facility located at a facility owned or leased by the employer of the individual (or of the individual's spouse), or

(II)

at a healthcare facility operated primarily for the benefit of employees of the employer of the individual (or of the individual's spouse).

(ii)

Qualified items and services defined

For purposes of this subparagraph, the term qualified items and services means the following:

(I)

Physical examination.

(II)

Immunizations, including injections of antigens provided by employees.

(III)

Drugs or biologicals other than a prescribed drug (as such term is defined in section 213(d)(3)).

(IV)

Treatment for injuries occurring in the course of employment.

(V)

Preventive care for chronic conditions (as defined in clause (iv)).

(VI)

Drug testing.

(VII)

Hearing or vision screenings and related services.

(iii)

Aggregation

For purposes of clause (i), all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer.

(iv)

Preventive care for chronic conditions

For purposes of this subparagraph, the term preventive care for chronic conditions means any item or service specified in the Appendix of Internal Revenue Service Notice 2019–45 which is prescribed to treat an individual diagnosed with the associated chronic condition specified in such Appendix for the purpose of preventing the exacerbation of such chronic condition or the development of a secondary condition, including any amendment, addition, removal, or other modification made by the Secretary (pursuant to the authority granted to the Secretary under paragraph (2)(C)) to the items or services specified in such Appendix subsequent to the date of publication of such Notice.

.

(b)

Effective date

The amendment made by this section shall apply to months in taxable years beginning after December 31, 2025.