1. Short title This Act may be cited as the Primary and Virtual Care Affordability Act . 2. Exemption for telehealth services (a) In general Subparagraph (E) of section 223(c)(2) of the Internal Revenue Code of 1986 is amended by striking January 1, 2025 and inserting January 1, 2027 . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act. 3. High deductible health plan safe harbor for no deductible for certain primary care services (a) In general Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (G) Safe harbor for absence of deductible for certain primary care services (i) In general A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for primary care services provided by a qualified provider in any plan year beginning on or before December 31, 2023. (ii) Primary care services For purposes of clause (i), the term primary care services means services provided by primary care practitioners (as defined in section 1833(x)(2)(A)) of the Social Security Act. (iii) Qualified provider For purposes of clause (i), the term qualified provider means a general practitioner, family physician, general internist, obstetrician, gynecologist, pediatrician, geriatric physician, advanced practice registered nurse, or physician assistant acting in accordance with State laws. . (b) Effective date The amendment made by this section shall apply to plan years beginning after December 31, 2019. 4. Study and reports (a) Study The Comptroller General of the United States shall complete a study on the effects of the safe harbor for certain primary care services under section 223(c)(2)(G) of the Internal Revenue Code of 1986 (as added by section 3). (b) Reports (1) Interim report Not later than 365 days after the date of the enactment of this Act, the Comptroller General of the United States shall provide a report to Congress containing an