Employee Access to Worksite Health Services Act

S 1944, the Employee Access to Worksite Health Services Act, clarifies that employees using on-site health services at their workplace will not be automatically considered covered under a health plan for tax purposes. It defines specific "qualified items and services" available at employer-owned or employee-focused clinics, including physical exams, immunizations, basic injury treatment, drug testing, and preventive care for chronic conditions (as defined by IRS guidelines). The bill applies to clinics operated at facilities owned or leased by the employer or primarily serving the employer’s employees. This change affects employees at workplaces with on-site health services and modifies how these services are treated under the Internal Revenue Code, effective for tax years starting after December 2025.