S. 1944 — Employee Access to Worksite Health Services Act

This section establishes a special rule under the Health Savings Account (HSA) eligibility provisions excluding qualified items and services—(i) physical examinations, (ii) immunizations (including employee-provided antigen injections), (iii) drugs or biologicals other than prescribed drugs, (iv) treatment for work-related injuries, (v) preventive care for chronic conditions (as defined in IRS Notice 2019-45 or subsequent modifications), (vi) drug testing, and (vii) hearing or vision screenings and related services—provided at an employer-owned or -leased facility or one operated primarily for employees (including spouses) from counting as disqualifying health coverage. (Thus, HSA-eligible individuals with high-deductible health plans retain contribution eligibility despite using such on-site clinics.) The rule treats controlled groups under IRC §§414(b), (c), (m), or (o) as a single employer and applies to months in taxable years beginning after December 31, 2025.