[Congressional Record Volume 169, Number 181 (Thursday, November 2, 2023)]
[Senate]
[Page S5341]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
By Mr. THUNE (for himself and Mr. Carper):
S. 3224. A bill to codify Internal Revenue Service guidance relating
to treatment of certain services and items for chronic conditions as
meeting the preventive care deductible safe harbor for purposes of high
deductible health plans in connection with health savings accounts; to
the Committee on Finance.
Mr. THUNE. Madam President, I ask unanimous consent that the text of
the bill be printed in the Record.
There being no objection, the text of the bill was ordered to be
printed in the Record, as follows:
S. 3224
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 ``Chronic Disease Flexible
Coverage Act''.
SEC. 2. SERVICES AND ITEMS FOR CHRONIC CONDITIONS TREATED AS
PREVENTIVE CARE.
(a) In General.--The additional preventive care services
and items for chronic conditions that may be treated as
preventive care for purposes of section 223(c)(2)(C) of the
Internal Revenue Code of 1986 as set forth in IRS Notice
2019-45 shall have the same force and effect as if included
in the enactment of this Act.
(b) No Inference.--To the extent not inconsistent with this
subsection, no inference shall be made from such subsection
with respect to such other rules or guidance as the Secretary
has provided, or may provide, with respect to preventive
services for purposes of section 223(c)(2)(C) of such Code.
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