Section 1 Short title
This Act may be cited as the “Telemedicine Everywhere Lifting Everyone’s Healthcare Experience And Long Term Health HSA Act of 2021” or the “TELEHEALTH HSA Act of 2021”.
Telemedicine Everywhere Lifting Everyone’s Healthcare Experience And Long Term Health HSA Act of 2021
A BILL
To amend the Internal Revenue Code of 1986 to make permanent the permissible first-dollar coverage of telehealth services for purposes of health savings accounts.
Sec. 2 Permanent 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”.
Conforming amendment— 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 apply to plan years beginning after December 31, 2021.