1. Short title This Act may be cited as the Primary Care Enhancement Act of 2023 . 2. Treatment of direct primary care service arrangements (a) Amount treated as medical care (1) In general Section 213(d)(1) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting , or , and by inserting after subparagraph (D) the following new subparagraph: (E) for direct primary care service arrangements. . (2) Limitation Section 213(d)(1) of such Code, as amended by paragraph (1), is further amended by adding at the end the following: In the case of a direct care primary service arrangement, only eligible fee amounts (as defined in paragraph (13)) shall be taken into account under subparagraph (E). . (3) Definitions Section 213(d) of such Code is amended by inserting after paragraph (11) the following new paragraphs: (12) Direct primary care service arrangement (A) In general The term direct primary care service arrangement means, with respect to any individual, an arrangement under which such individual is provided medical care (as defined in paragraph (1), determined without regard to subparagraph (E) thereof) consisting solely of primary care services provided by primary care practitioners (as defined in section 1833(x)(2)(A) of the Social Security Act, determined without regard to clause (ii) thereof), if the sole compensation for such care is a fixed periodic fee. (B) Certain services specifically excluded from treatment as primary care services For purposes of this paragraph, the term primary care services shall not include— (i) procedures that require the use of general anesthesia, and (ii) laboratory services not typically administered in an ambulatory primary care setting. The Secretary, after consultation with the Secretary of Health and Human Services, shall issue regulations or other guidance regarding the application of this subparagraph. (13) Eligible fee amount (A) In general The term eligible fee amount