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IRS Proposes Letting HRAs Pay Direct Primary Care and Health Ministry Fees
June 23, 2020
IRS Proposes Letting HRAs Pay Direct Primary Care and Health Ministry Fees

On June 10, the IRS published a proposed rule that would let employer-funded health reimbursement arrangements (HRAs) pay for employees' care received through direct primary care arrangements (DPCAs) and health care sharing ministries (HCSMs).

Both options, while controversial, have attracted interest as lower-cost alternatives to traditional employer-provided group health care plans or to nongroup health coverage purchased through an Affordable Care Act (ACA) marketplace exchange.


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