[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 2097 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                S. 2097

   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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 17, 2021

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

_______________________________________________________________________

                                 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.

    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 ``Telemedicine Everywhere Lifting 
Everyone's Healthcare Experience And Long Term Health HSA Act of 2021'' 
or the ``TELEHEALTH HSA Act of 2021''.

SEC. 2. PERMANENT 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) 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)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to plan years beginning after December 31, 2021.
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