Section 1 Short title
This Act may be cited as the “Telehealth Expansion Act of 2021”.
Telehealth Expansion Act of 2021
A BILL
To amend the Internal Revenue Code of 1986 to permanently extend the exemption for telehealth services from certain high deductible health plan rules.
Sec. 2 Exemption for telehealth services
In general— Subparagraph (E) of section 223(c)(2) of the Internal Revenue Code of 1986 is amended by striking “In the case of plan years beginning on or before December 31, 2021, a plan” and inserting “A plan”.
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 plan years beginning on or before December 31, 2021)”.
Effective date— The amendments made by this section shall take effect on the date of the enactment of this Act.