118 S1001 IS: Telehealth Expansion Act of 2023 U.S. Senate 2023-03-28 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II118th CONGRESS1st SessionS. 1001IN THE SENATE OF THE UNITED STATESMarch 28, 2023Mr. Daines (for himself and Ms. Cortez Masto) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to permanently extend the exemption for telehealth services from certain high deductible health plan rules.

1.

Short title

This Act may be cited as the Telehealth Expansion Act of 2023.

2.

Exemption for telehealth services

(a)

In general

Subparagraph (E) of section 223(c)(2) of the Internal Revenue Code of 1986 is amended to read as follows:(E)

Safe harbor for absence of deductible for telehealth

A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for telehealth and other remote care services..(b)

Certain coverage disregarded

Clause (ii) of section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking (in the case of months or plan years to which paragraph (2)(E) applies). (c)

Effective date

The amendments made by this section shall take effect on the date of the enactment of this Act.