[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 1704 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                S. 1704

 To amend the Internal Revenue Code of 1986 to permanently extend the 
 exemption for telehealth services from certain high deductible health 
                              plan rules.


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                   IN THE SENATE OF THE UNITED STATES

                              May 19, 2021

Mr. Daines (for himself and Ms. Cortez Masto) 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 permanently extend the 
 exemption for 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 of 2021''.

SEC. 2. EXEMPTION FOR TELEHEALTH SERVICES.

    (a) 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''.
    (b) 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)''.
    (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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