; direct primary care (a) In general Section 223(d)(2) of the Internal Revenue Code of 1986 is amended to read as follows: (2) Qualified medical expenses (A) In general The term qualified medical expenses means, with respect to an account beneficiary, amounts paid by such beneficiary for medical care (as defined in section 213(d)) for such individual, the spouse of such individual, and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, but only to the extent such amounts are not compensated for by insurance or otherwise. (B) Direct primary care (i) In general Such term includes expenses for direct primary care service arrangements. (ii) Direct primary care service arrangements For purposes of clause (i), the term direct primary care service arrangements means 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. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 4. Freedom from mandate (a) In general Section 223 of the Internal Revenue Code of 1986, as amended by sections 2 and 3, is amended by striking subsection (c) and redesignating subsections (d) through (h) as subsections (c) through (g), respectively. (b) Conforming amendments (1) Subsection (a) of section 223 of such Code is amended to read as follows: (a) Deduction allowed In the case of an individual, there shall be allowed as a deduction for a taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a health savings account of such individual. . (2) Subsection (b) of section 223 of such Code (as amended by section 2) is amended by striking paragraph (5). (3) Section 223(c)(1)(A) of such Code (as redesignated by subsection (a)) is amended— (A) by striking subsection (f)(5) and inserting subsection (e)(5) ,