To amend the Internal Revenue Code of 1986 to improve health savings accounts.

HR 5777 amends the tax code to clarify that employees using specific on-site clinic services at work are not considered covered by a health plan for health savings account (HSA) eligibility. The bill defines "qualified items and services" to include physical exams, immunizations, preventive care for chronic conditions, drug testing, and hearing/vision screenings provided at employer-operated clinics. This allows employees to access these services without losing their ability to contribute to an HSA. The change applies to taxable years beginning after the bill's enactment.