Last month, the IRS issued a proposed rule that would expand the ability of health reimbursement accounts (“HRAs”) to reimburse employees tax-free for care or expenses from direct primary care arrangements (“DPCA”) and health care sharing ministries (“HCSM”). The proposed rule would allow payments for DPCA and for membership in an HCSM to qualify as expenses for medical care so they may be reimbursed by HRA and be deductible under the tax code.