The CHOICE Act aims to modernize the tax code to better support health reimbursement arrangements (HRAs) connected to individual health insurance coverage. The legislation seeks to enhance flexibility for both employers and employees in managing healthcare expenses while ensuring adherence to existing healthcare laws. Central to the CHOICE Act are provisions that define "custom health options and individual care expense arrangements." These arrangements permit employers to fund HRAs that reimburse employees for medical expenses, contingent on the employees holding individual health insurance.