1. Short title This Act may be cited as the Bipartisan HSA Improvement Act of 2018 . 2. Certain employment related services not treated as disqualifying coverage for purposes of health savings accounts (a) In general Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Special rule for qualified items and services (i) In general An individual shall not be treated as covered under a health plan for purposes of subparagraph (A)(ii) merely because the individual, in connection with the employment of the individual or the individual’s spouse, receives (or is eligible to receive) qualified items and services at— (I) a healthcare facility located at a facility owned or leased by the employer of the individual (or of the individual’s spouse), or operated primarily for the benefit of such employer’s employees, or (II) a healthcare facility located within a supermarket, pharmacy, or similar retail establishment. (ii) Qualified items and services defined For purposes of this subparagraph, the term qualified items and services means the following: (I) Physical examinations. (II) Immunizations, including injections of antigens provided by employees. (III) Drugs other than a prescribed drug (as such term is defined in section 213(d)(3)). (IV) Treatment for injuries occurring in the course of employment. (V) Drug testing, if required as a condition of employment. (VI) Hearing or vision screen­ings. (VII) Other similar items and services that do not provide significant benefits in the nature of medical care. (iii) Aggregation For purposes of clause (i)(I), all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer. . (b) Effective date The amendments made by this section shall apply to months beginning after December 31, 2018, in taxable years ending after such date. 3. Contributions permitted if spouse has a health flexible spending account (a) Contributions permitted if spouse has a