[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 1001 Introduced in Senate (IS)]

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118th CONGRESS
  1st Session
                                S. 1001

 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

                             March 28, 2023

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 2023''.

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 to read as follows:
                    ``(E) Safe harbor for absence of deductible for 
                telehealth.--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 ``(in the case of months or plan years to which paragraph 
(2)(E) applies)''.
    (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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