How will HSA-compatible direct primary care work? The IRS explains

By Allison Bell

News December 10, 2025 at 05:22 PM

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What You Need To Know

The IRS calls the providers direct primary care service arrangements, or DPCSAs.
If Congress had not weighed in, the IRS would have classified as a DPCSA.
A health insurer cannot supply the DPCSA.

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