JCT Describes Amendment to Direct Primary Care Services Bill
OCT. 21, 2019
JCX-51-19
DOCUMENT ATTRIBUTES
- Institutional AuthorsJoint Committee on Taxation
- Subject Area/Tax Topics
- Industry GroupsHealth careInsurance
- Jurisdictions
- Tax Analysts Document Number2019-40176
- Tax Analysts Electronic Citation2019 TNTF 205-19
Citations: JCX-51-19
DESCRIPTION OF THE CHAIRMAN'S AMENDMENT IN THE NATURE OF A SUBSTITUTE TO THE PROVISIONS OF H.R. 3708, THE “PRIMARY CARE ENHANCEMENT ACT OF 2019”
JOINT COMMITTEE ON TAXATION
October 21, 2019
JCX-51-19
The Chairman's amendment in the nature of a substitute makes a clerical change to the amendment instruction to the provision treating direct primary care service arrangement fees as medical expenses by adding “of such Code” after “Section 223(d)(2)(C).”
DOCUMENT ATTRIBUTES
- Institutional AuthorsJoint Committee on Taxation
- Subject Area/Tax Topics
- Industry GroupsHealth careInsurance
- Jurisdictions
- Tax Analysts Document Number2019-40176
- Tax Analysts Electronic Citation2019 TNTF 205-19