This bill provides statutory authority for guidance from the Internal Revenue Service (IRS) that expands the types of preventive care that may be offered under a high deductible health plan (HDHP) without requiring a deductible or with a deductible below the minimum threshold.

Under current law, to be considered health savings account-eligible, an HDHP must have a deductible above a certain minimum threshold amount, which is adjusted annually. However, an HDHP may cover certain types of preventive care without requiring a deductible or with a deductible below the minimum threshold. 

The IRS issued guidance expanding the types of preventive care that may be covered by an HDHP without requiring a deductible or with a deductible below the minimum threshold to include

• angiotensin converting enzyme inhibitors for individuals with congestive heart failure, diabetes, or coronary artery disease;
• anti-resorptive therapy for individuals with osteoporosis or osteopenia;
• beta-blockers for individuals with congestive heart failure or coronary artery disease;
• blood pressure monitors for individuals with hypertension;
• inhaled corticosteroids and peak flow meters for individuals with asthma;
• insulin and other glucose lowering agents, retinopathy screening, glucometers, and hemoglobin A1c testing for individuals with diabetes;
• international normalized ratio testing for individuals with liver disease or bleeding disorders;
• low-density lipoprotein testing for individuals with heart disease;
• statins for individuals with heart disease or diabetes; and
• selective serotonin reuptake inhibitors for individuals with depression. 

The bill provides statutory authority for the IRS's guidance.