Employee Access to Worksite Health Services Act

The Employee Access to Worksite Health Services Act would clarify that employees who have access to certain healthcare services at an employer-owned or employer-operated on-site health clinic are not to be treated as being “covered under a health plan” for purposes of Health Savings Account (HSA) eligibility. In other words, using or being eligible for services at an on-site clinic would not cause an individual to lose HSA eligibility due to “health plan coverage.” The bill defines which on-site services qualify and provides a few technical rules, including how to treat multiple employers as a single employer for these rules, and when the changes take effect. The changes would apply to months in taxable years beginning after December 31, 2025.