The original idea of HDHPs was to create a consumer-directed vehicle (Health Savings Account), which would “force” policyholders to shop more consciously for health services.  Whether that has or has not succeeded is always a matter of conjecture and even debate, but what is clear is that there are other services that did not exist in abundance at the time the law was passed.  Now the IRS has proposed amendments under Document 2020-12213 which qualifies the following expenses as “medical care” for HSA reimbursement

  • Direct primary care arrangements
  • The premiums paid for “coverage” with a health care share ministry are allowed