Section 1 Short title
This Act may be cited as the “Telehealth Expansion Act of 2023”.
Telehealth Expansion Act of 2023
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 Making permanent the safe harbor for absence of deductible for telehealth
In general— Section 223(c)(2)(E) of the Internal Revenue Code of 1986 is amended by striking “In the case of” and all that follows through “a plan” and inserting “A plan”.
Certain coverage disregarded— Section 223(c)(1)(B)(ii) 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)”.
Effective date— The amendments made by this section shall apply to plan years beginning after December 31, 2024.