[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3539 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 3539

    To amend the Internal Revenue Code of 1986 to exempt telehealth 
        services from certain high deductible health plan rules.


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                   IN THE SENATE OF THE UNITED STATES

                             March 19, 2020

  Mr. Daines introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to exempt telehealth 
        services from certain high deductible health plan rules.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Telehealth Expansion Act''.

SEC. 2. EXEMPTION FOR TELEHEALTH SERVICES.

    (a) In General.--Paragraph (2) of section 223(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
subparagraph:
                    ``(E) Safe harbor for absence of deductible for 
                telehealth.--In the case of plan years beginning on or 
                before December 31, 2021, 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 ``or long-term care'' and inserting ``long-term care, or (in 
the case of plan years beginning on or before December 31, 2021) 
telehealth and other remote care''.
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
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