Employee Access to Worksite Health Services Act

This bill amends the Internal Revenue Code to clarify that employees who have access to certain healthcare services through a worksite health clinic are still eligible to make pre-tax contributions to a Health Savings Account (HSA). It specifies that receiving or being eligible for these services does not count as being covered under a health plan that would disqualify an individual from contributing to an HSA.

Sec. 2, On-site employee clinics: This section adds a new rule to the HSA eligibility definition. It states that an individual is not considered to be covered under a disqualifying health plan merely because they can receive or do receive 'qualified items and services' at an employer-owned or leased healthcare facility, or at a facility operated primarily for the benefit of the employer's employees. Qualified items and services include physical exams, immunizations, non-prescription drugs, treatment for work-related injuries, preventive care for chronic conditions (as defined by IRS Notice 2019-45), drug testing, and hearing or vision screenings. The rule also aggregates all employers treated as a single employer under certain sections of the tax code. The amendment applies to months in taxable years beginning after December 31, 2025.