Primary and Virtual Care Affordability Act This bill extends until January 1, 2027, the exemption for telehealth services from certain high deductible health plan rules. It also provides a high deductible health plan safe harbor for the absence of a deductible for certain primary care services provided in any plan year beginning on or before December 31, 2023. The Government Accountability Office must complete a study, and report on, the effects of the safe harbor for certain primary care services.