the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (16), by striking the period at the end of paragraph (17) and inserting , and , and by inserting after paragraph (17) the following new paragraph: (18) in the case of a direct primary care service arrangement (as defined in section 213(d)(12)) which is provided in connection with employment, the aggregate fees for such arrangement for such employee. . (d) Effective date The amendments made by this section shall apply to months beginning after December 31, 2023, in taxable years ending after such date.