(6) Treatment of direct primary care service arrangements An arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for primary care services— (A) shall not be treated as a health plan for purposes of paragraph (1)(A)(ii), and (B) shall not be treated as insurance for purposes of subsection (d)(2)(B). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 206. Individuals eligible for on-site medical clinic coverage (a) In general Paragraph (1) of section 223(c), as amended by sections 203, is amended by adding at the end the following new subparagraph: (E) Special rule for individuals eligible for on-site medical clinic coverage (i) In general For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual is eligible to receive health care benefits from an onsite-medical clinic of employer of the individual or the individual's spouse if such health care benefits are not significant benefits. (ii) Included benefits For purposes of clause (i), the following health care benefits shall be considered to be benefits which are not significant benefits: (I) Physicals and immunizations. (II) Injecting antigens provided by employees. (III) Medications available without a prescription, such as pain relievers and antihistamines. (IV) Treatment for injuries occurring at the employer's place of employment or otherwise in the course of employment. (V) Tests for infectious diseases and conditions, such as streptococcal sore throat. (VI) Monitoring of chronic conditions, such as diabetes. (VII) Drug testing. (VIII) Hearing or vision screenings and related services. (IX) Other services and treatments of a similar nature to the services described in subclauses (I) through (VIII). (iii) Aggregation rules For purposes of clause (i), all persons treated as a